Section 1 - Short title and commencement - Income Tax (Second Amendment) Act, 1981

THE INCOME-TAX (SECOND AMENDMENT) ACT, 1981. No. 38 OF 1981 [19th September, 1981.] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:- 1. Short title and commencement. (1) This Act may be called the Income-tax (Second Amendment) Act, 1981. (2) Section 3 shall come into force at once and the remaining provisions of this Act shall be deemed to have come into force on the 11th day of July, 1981.