Indian Income-Tax Act, 1922
Section - 1 - Short title, extent and commencement
THE INDIAN INCOME-TAX ACT, 1922ACT No. XI OF 1922[5th March 1922]An Act to consolidate and amend the law relating to Income-tax and Super-taxWHEREAS it is expedient to consolidate and amend the law relating to Income-tax and Super-tax; it is hereby enacted as follows:—1. Short title, extent and commencement.—(1) This Act may be called the Indian Income-tax Act, 1922.[(2) It extends to the whole of India.](3) It shall come into force on the first day of April, 1922.
This Act had been declared in, force in the district of Khondmals by s. 3 and Sch., Khondmals Laws Regulation, 1936 (4 of 1936), and in the district of Angul by s. 3 and Sch., Angul Laws Regulations, 1936 (5 of 1936); and, had been extended to Berar by Berar Laws Act, 1941 (4 of 1941). Substituted by s. 2 and Sch., Taxation Laws (Extension to Jammu and Kashmir) Act, 1954.
[As amended up to date]
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