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Section 1 - Short title and commencement - Taxation Laws (Amendment) Act, 1970Extract MINISTRY OF LAW (Legislative Department) New Delhi, the 14th December, 1970/Agrahayana 23, 1892 (Saka) The following Act of Parliament received the assent of the President on the 12th December, 1970, and is hereby published for general information:- THE TAXATION LAWS (AMENDMENT) ACT, 1970 No. 42 OF 1970 [12th December, 1970] An Act further to amend the Income-tax Act, 1961, the Wealth-tax Act, 1957, the Gift-tax Act, 1958 and the Companies (Profits) Surtax Act, 1964. BE it enacted by Parliament in the Twenty-first Year of the Republic of India as follows:- CHAPTER PRELIMINARY 1. Short title and commencement. (1) This Act may be called the Taxation Laws (Amendment) Act, 1970. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on the 1st day of April, 1971.
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