THE DIRECT TAXES CODE, 2010
[Bill No. 110 of 2010]
A Bill to consolidate and amend the law relating to direct taxes.
Be it enacted by Parliament in the Sixty-first Year of the Republic of India as follows :—
CHAPTER I
Preliminary
1. Short title, extent and commencement.—(1) This Act may be called the Direct Taxes Code, 2010.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Code, it shall come into force on the 1st day of April, 2012.
Notes on clauses
The Code seeks to consolidate and amend the law relating to direct taxes.
Chapter I deals with Preliminary.
Clause 1 provides the short title, extent and commencement of the Code. The clause provides that the Direct Taxes Code, 2010, extends to the whole of India. It also provides that unless otherwise specified, the Code shall come into force on the 1st April, 2012.
Part A of the Code relates to Income-tax.
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