Section 1 - Short title and commencement - Income Tax (Amendment) Act, 1996

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 19th December, 1996/Agrahayana 28, 1918 (Saka) The following Act of Parliament received the assent of the President on the 19th December, 1996, and is hereby published for general information: THE INCOME-TAX (AMENDMENT) ACT, 1996 No. 35 of 1996 [19th December, 1996] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Forty-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, 1996. (2) It shall be deemed to have come into force on the 14th day of November, 1996.