Section 1 - Short title and commencement - Taxation Laws (Amendment) Act, 1972

THE TAXATION LAWS (AMENDMENT) ACT, 1972 No. 45 OF 1972 [31st August, 1972] An Act further to amend the Income-tax Act, 1961, the Wealth-tax Act, 1957 and the Gift-tax Act, 1958. BE it enacted by Parliament in the Twenty-third Year of the Republic of India as follows:- CHAPTER I PRELIMINARY 1. Short title and commencement. (1) This Act may be called the Taxation Laws (Amendment) Act, 1972. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.