THE DIRECT TAXES CODE, 2010
A
BILL
to consolidate and amend the law relating to direct taxes.
BE it enacted by Parliament in the Sixty-first Year of the Republic of India as follows:—
CHAPTER I
Short title, extent and commencement.
1. (1) This Act may be called the Direct Taxes Code, 2010.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Code, it shall come into force on the 1st day of April, 2012.
