# The Finance Act, 1972, Section 1: Short title and commencement

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/1/

## Text

THE FINANCE ACT, 1972 No. 16 OF 1972 [28th May, 1972] An Act to give effect to the financial proposals of the Central Government for the financial year 1972-73. BE it enacted by Parliament in the Twenty-third 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, 1972. (2) Save as otherwise provided in this Act, sections 2 to 60 shall be deemed to have come into force on the 1st day of April, 1972. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.