Section 1 - Short title and commencement - Taxation Laws (Second Amendment) Act, 2016

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, Thursday, 15th December, 2016/Agrahayana 24, 1938 (Saka) The following Act of Parliament received the assent of the President on the 15th December, 2016, and is hereby published for general information:- THE TAXATION LAWS (SECOND AMENDMENT) ACT, 2016 (NO. 48 OF 2016) [15th December, 2016.] An Act further to amend the Income-tax Act, 1961 and the Finance Act, 2016. BE it enacted by Parliament in the Sixty-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 (Second Amendment) Act, 2016. (2) Save as otherwise provided in this Act, it shall come into force at once.