Section 1 - Short title, extent and commencement - Wealth Tax Act, 1957

WEALTH-TAX ACT, 1957 [27 OF 1957] An Act to provide for the levy of wealth-tax BE it enacted by Parliament in the Eighth Year of the Republic of India as follows: CHAPTER I PRELIMINARY Short title, extent and commencement. 1 1. (1) This Act may be called the Wealth-tax Act, 1957. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 1st day of April, 1957. ] ---------------------- Notes:- 1. For effective date for the applicability of the Act in the State of Sikkim, see Notification No. SO 148(E), dated 23-2-1989.