Section 1 - Short title and commencement - Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th September, 1986/Bhadra 21, 1908 (Saka) The following Act of Parliament received the assent of the President on the 10th September, 1986, and is hereby published for general information :- THE TAXATION LAWS (AMENDMENT AND MISCELLANEOUS PROVISIONS) ACT, 1986 No. 46 OF 1986 [10th September, 1986.] An Act further to amend the Income-tax Act, 1961, the Wealth- tax Act, 1957, the Gift-tax Act, 1958 and to provide for exemption to a Government company from income-tax and surtax for a specified period. BE it enacted by Parliament in the Thirty-seventh Year of the Republic of India as follows :- CHAPTER I PRELIMINARY 1. Short title and commencement. (1) This Act may be called the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986. (2) Save as otherwise provided in this Act, it shall come into force at once.