Section 1, Interest-tax Act, 1974 [S1P-491]

As at 7 September 2026. In force from 6 February 1974.

In Interest-tax Act, 1974 [A10-Q01]. This text from 6 February 1974. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 1, Interest-tax Act, 1974 [S1P-491]. Machine: S1P-491.

1. Short title, extent and commencement.—(1) This Act may be called the Interest-tax Act, 1974. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Defined terms in this text (0)

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Made under this section, or naming it (1)

Notification S.O. 399(E), dated 29th December, 1974 [N11-XXQ], 29 December 1974, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Interest-tax Act, 1974 (45 of 1974), the Central Government"

Cited by (0)

none

Not held (0)

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Duties published under this section (0)

none