Direct Taxes in India were governed by two major legislations, Income Tax Act, 1961 and Wealth Tax Act, 1957.?

Direct Taxes in India were governed by two major legislations, Income

1.	Direct Taxes in India were governed by two major legislations, Income Tax Act, 1961 and Wealth Tax Act, 1957.?
A.	The Finance Act, 2016.
B.	Income-tax Act, 1961
C.	Wealth Tax Act, 1957
D.	Both (B) and (C)
Answer» E.