Section 1 - Short title - Direct Taxes (Amendment) Act, 1974

THE DIRECT TAXES (AMENDMENT) ACT, 1974 No. 26 OF 1974 [18th August, 1974.] 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 and to provide for certain related matters. BE it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows: - CHAPTER I PRELIMINARY 1. Short title. This Act may be called the Direct Taxes (Amendment) Act, 1974.