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Section 1 - Short title and commencement - Income Tax (Amendment) Act, 1998Extract MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 6th April, 1998/Chaitra 16, 1920 (Saka) The following Act of Parliament received the assent of the President on the 6th April, 1998, and is hereby published for general information: THE INCOME-TAX (AMENDMENT) ACT, 1998 No. 7 OF 1998 [6th April, 1998] An Act further to amend the Income-tax Act, 1961. BE it enacted by Parliament in the Forty-ninth Year of the Republic of India as follows:- 1. Short title and commencement (1) This Act may be called the Income-tax (Amendment) Act, 1998. (2) Save as otherwise provided in this Act, it shall be deemed to have come into force on the 16th day of September, 1997.
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