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-taxBE it enacted by Parliament in the Eighth Year of the Republic of India as follows :-CHAPTER IPRELIMINARYShort 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.
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.
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