{"act":{"id":"finance-act-1974","short_title":"The Finance Act, 1974","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1974-1975.","act_number":null,"act_year":1974,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":18,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1974/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"THE FINANCE ACT, 1974 [11 th May, 1974] An Act to give effect to the financial proposals of the Central Government for the financial year 1974-75. BE it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows:— CHAPTER I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Finance Act, 1974. (2) Save as otherwise provided an this Act, sections 2 to 17 shall be deemed to have come into force on the 1st day of April, 1974. [Finance Act, 1974] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>THE FINANCE ACT, 1974</p><p>[<i>11 th May,</i> 1974]</p><p>An Act to give effect to the financial proposals of the Central Government for the financial year 1974-75.</p><p>BE it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows:—</p><p>CHAPTER I</p><p>PRELIMINARY</p><p><b>Short title and commencement.</b></p><p><b>1.</b> (<i>1</i>) This Act may be called the Finance Act, 1974.</p><p>(<i>2</i>) Save as otherwise provided an this Act, sections 2 to 17 shall be deemed to have come into force on the 1st day of April, 1974.</p><p>[Finance Act, 1974]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1974/section/1/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}