An Act to consolidate and amend the law relating to income-tax and super-tax
BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—
CHAPTER I
PRELIMINARY
Short title, extent and commencement.
1. (1) This Act may be called the Income-tax Act, 1961.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
*Amendments made by the Finance Act, 2023, notwithstanding the dates from which they come into effect, have been printed in italics enclosed with bold square brackets.
Amendments made by the Finance Act, 2022, coming into force from 1-4-2023 have been printed in italics and enclosed with medium square brackets.