Section 1 - Short title - Income Tax (Amendment) Act, 1972

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 28th August 1972/Bhadra 6, 1894 (Saka) The following Act of Parliament received the assent of the President on the 26th August, 1972, and is hereby published for general information: THE INCOME-TAX (AMENDMENT) ACT, 1972 No. 41 OF 1972 [26th August, 1972] An Act further to amend the Income-tax Act, 1961 and to provide for barring, in the computation 01 total income in respect of certain assessment years prior to the assessment year 1962-63 deduction of amount paid on account of wealth-tax. BE it enacted by Parliament in the Twenty-third Year of the Republic of India as follows: 1. Short title. This Act may be called the Income-tax (Amendment) Act, 1972.