Section 1 - Short title and commencement - Direct Tax Laws (Second Amendment) Act, 1989

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 23 rd October, 1989/Kartika 1, 1911 (Saka) The following Act of Parliament received the assent of the President on the 20th October, 1989, and is hereby published for general information :- THE DIRECT TAX LAWS (SECOND AMENDMENT) ACT, 1989 No. 36 OF 1989 [20th October, 1989.] An Act further to amend the Income-tax Act, 1961, the Wealth-tax Act, 1957 and the Gift-tax Act, 1958. BE it enacted by Parliament in the Fortieth 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 (Second Amendment) Act, 1989. (2) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1990.