INCOME-TAX ACT, 1961*[43 OF 1961][AS AMENDED BY FINANCE ACT, 2018] An Act to consolidate and amend the law relating to income-tax and super-tax
BE it enacted by Parliament in the Twelfth Year of the Republic of India
as follows :—CHAPTER IPRELIMINARYShort title, extent and commencement.1.
(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.