<Table> <Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2010) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2010) (Learn how and when to remove this template message) </Td> </Tr> <Table> <Tr> <Th_colspan="2"> The Income - tax Act, 1961 </Th> </Tr> <Tr> <Td_colspan="2"> </Td> </Tr> <Tr> <Td_colspan="2"> An Act to consolidate and amend the law relating to income - tax and super-tax . </Td> </Tr> <Tr> <Th> Citation </Th> <Td> Act 43 of 1961 </Td> </Tr> <Tr> <Th> Enacted by </Th> <Td> Parliament of India </Td> </Tr> <Tr> <Th> Date commenced </Th> <Td> 1 April 1962 </Td> </Tr> <Tr> <Td_colspan="2"> Status: In force </Td> </Tr> </Table>

When was the frist factory act passed in india