Report No. 12
Appendix I
Proposals as Inserted in The Body of The Existing Act*
(This is, however, not to be treated as a Draft Bill.)
[Corresponding sections and in some cases the topic dealt with in the section referred to of the existing Act are noted within the brackets, and additions to the provisions of the existing Act are shown in the text in italics, wherever possible.]
The Income-Tax Act, 19
Chapter I
Preliminary
1. Short title, extent and commencement.-
(1) This Act may be called the Income-tax Act, 19.
(2) It extends to the whole of India.
(3) It shall come into force on the 1st day of April.
[Section 1]
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