Section 1 of The Income Tax Act

Court is the temple of justice and judges are the god of "temple of justice". Advgyan is just an educational website.

Here we will see Section 1 of The Income Tax Act.

Short title, extent and commencement :

(1) This Act may be called the Incometax 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.