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Section1
The Finance Act, 1977

Short title and commencement

In force Act 11 of 1977 As on 07 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977

Section 1 of the Finance Act, 1977 deals with short title and commencement. THE FINANCE (No. 2) ACT, 1977 No. 11 OF [6th August, 1977] An Act to give effect to the financial proposals of the Central Government for the financial year 1977-78. The Act was enacted on 06 Aug 1977.

THE FINANCE (No.

2) ACT, 1977

No. 11 OF 1977

[6th August, 1977]

An Act to give effect to the financial proposals of the Central Government for the financial year 1977-78.

BE it enacted by Parliament in the Twenty-eighth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

Short title and commencement

1. (1) This Act may be called the Finance (No.

2) Act, 1977.

(2) Save as otherwise provided in this Act, sections 2 to 30 and sections 34 to 39 shall be deemed to have come into force on the 1st day of April, 1977.

[Finance (No.

2) Act, 1977]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 1, The Finance Act, 1977 (Act 11 of 1977).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 2 Income-tax
  2. s. 30 Amendment of Act 27 of 1957
  3. s. 39 Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder

Questions about Section 1

What does Section 1 of the Finance Act deal with?

Section 1 of the Finance Act is headed "Short title and commencement". THE FINANCE (No. 2) ACT, 1977 No. 11 OF [6th August, 1977] An Act to give effect to the financial proposals of the Central Government for the financial year 1977-78.

How do I find court cases under Section 1 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1977 1, section 1 Finance Act 1977, section 1 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 1 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), section 30 (Amendment of Act 27 of 1957), section 39 (Amendment of Income-tax Act, etc., to provide for a new appellate authority thereunder), so none of them can safely be read on its own.

When was Section 1 of the Finance Act enacted?

Section 1 of the Finance Act, cited as Finance Act 1977 1, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.