Section 1 - Short title and commencement - Income Tax (Amendment) Act, 1997

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 25th March, 1997/Chaitra 4, 1919 (Saka) The following Act of Parliament received the assent of the President on the 25 th March, 1997 and hereby published for general information : THE INCOME-TAX (AMENDMENT) ACT, 1997 ACT No. 14 OF 1997 [25th March, 1997] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Forty-eighth Year of the Republic of India as follows: 1. Short title and commencement. (1) This Act may be called the Income-tax (Amendment) Act, 1997. (2) Save as otherwise provided in this Act, sections 4 to 10 shall be deemed to have come into force on the 1st day of January, 1997.