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Why the word 'Indian' is missing in the IT Act,1961?

The Indian Income Tax Act, 1922, extends to the whole of British India and it was passed in the name of His Majesty/the Governor General in Council. At that time, many countries were under the political control of the British Government and each such country had a different Income Tax Act. For proper reference and administrative convenience, the Income Tax Act for implementation in India was named as ‘The Indian Income Tax Act, 1922’. The Income Tax Act, 1961, applies to whole of India and it is passed by the Parliament of Republic of India, therefore, there is no such requirement to put ‘Indian’ in it.

1
ITKP on January 04 2015 22:19:27

Nice info...

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