Short title, extent and commencement

THE INDIAN INCOME-TAX ACT, 1922

ACT No. XI OF 1922

[5th March 1922]

An Act to consolidate and amend the law relating to Income-tax and Super-tax

WHEREAS 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.