Applicability of Income Tax Act, 1961

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BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—

Short title, extent and commencement.

1. (1) Income Tax 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.

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