Section 1. The Indian Income Tax Act, 1922 (11 of 1922)

1. The Indian Income Tax Act, 1922 (11 of 1922). - 1 [1A. Clause (a) of section 63 of the Copyright Act, 1957 (14 of 1957).] 1. Short title, extent and commencement .—(1) This Act may be called the Economic Offences (Inapplicability of Limitation) Act, 1974. (2) It extends to the territories to which the Code of Criminal Procedure, 1973 (2 of 1974) applies. (3) It shall come into force on the 1st day of April, 1974.