Section 1 - Short title and commencement - Income Tax (Amendment) Act, 1976

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 23rd January, 1976/Magha 3, 1897 (Saka) The following Act of Parliament received the assent of the President on the 23rd January, 1976, and is hereby published for general information: THE INCOME-TAX (AMENDMENT) ACT, 1976 No. 1 OF 1976 [23rd January, 1976] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows: 1. Short title and commencement. (1) This Act may be called the Income-tax (Amendment) Act, 1976. (2) It shall be deemed to have come into force on the 9th day of September, 1975.