Section 1 - Short title and commencement - Direct Tax Laws (Amendment) Act, 1987

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 27th January, 1988/Magha 7, 1909 (Saka) The following Act of Parliament received the assent of the President on the 24th January, 1988, and is hereby published for general information: - THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987 No. 4 OF 1988 [24th January, 1988.] An Act further to amend the Income-tax Act, 1961, the Wealth-tax Act, 1957, the Gift-tax Act, 1958 and the Companies (Profits) Surtax Act, 1964. BE it enacted by Parliament in the Thirty-eighth Year of the Republic of India as follows :- CHAPTER I PRELIMINARY 1. Short title and commencement (1) This Act may be called the Direct Tax Laws (Amendment) Act, 1987. (2) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1989 and any reference to the commencement of this Act in any provision of this Act shall be construed as a reference to the commencement of that provision.