Section 1 - Short title and commencement - Income Tax (Amendment) Act, 1986

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 22nd May, 1986/Jyaistha 1, 1908 (Saka) The following Act of Parliament received the assent of the President on the 21st May, 1986, and is hereby published for general information: THE INCOME-TAX (AMENDMENT) ACT, 1986 No. 26 OF 1986 [21st May, 1986.] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Thirty-seventh Year of the Republic of India as follows: 1. Short title and commencement. (1) This Act may be called the Income-tax (Amendment) Act, 1986. (2) It shall come into force on the 1st day of April, 1987.