BareLaws
SECTION

Section 1 — Short title, extent and commencement

From: The Income-tax Act, 1961

1. Short title, extent and commencement.

(1)This Act may be called the Income -tax Act, 1961.
(2)It extends to the whole of India.
(3)Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.