Income Tax Act, 1961

Act 43 of 1961

• Published on 13 September 1961•
• Commenced on 13 September 1961•
• [This is the version of this document from 30 March 2022.]•
• [Note: The original publication document is not available and this content could not be verified.]

[Amended by THE FINANCE ACT, 2022 (Act 6 of 2022) on 30 March 2022]1. The Income Tax Act, 1961(43 of 1961)[13th September, 1961]An Act to consolidate and amend the law relating to income-tax [and super-tax] [The Income-tax Act, 1961 applies to the State of Sikkim with effect from the previous year relevant to the assessment year commencing on the 1st day of April, 1990. See Section 26 of the Finance Act, 1989. The Act has also been extended to the Continental Shelf of India. See Notification No. G.S.R. 304(E), dated 31.3.1983.].Be it enacted by Parliament in the Twelfth Year of the Republic of India as follows: