Wealth-Tax Act, 1957
Section – 1,
BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :—
PRELIMINARY
Short title, extent and commencement .
1 1. (1) This Act may be called the Wealth-tax Act, 1957.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 1st day of April, 1957.