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Section 1 – Short Title, Extent And Commencement

The Income-tax Act, 1961

Bare Act

(1) This Act may be called the Income-tax Act, 1961.

(2) It extends to the whole of India.

(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.

Simplified Act and examples below are previews.

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Simplified Act

(1) This law is known

Explanation using examples

Let's say Raj, who lives in Mumbai, India, earns

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