Wealth-Tax Act, 1957

Section - 1 - Short title, extent and commencement

WEALTH-TAX ACT, 1957

[27 OF 1957]

[AS AMENDED BY THE FINANCE ACT, 2013]

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.

11. (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.


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