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Section41
The Finance Act, 1977

Repeal

In force Act 11 of 1977 As on 05 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977 Cited by 1 provision

Section 41 of the Finance Act, 1977 deals with repeal. Repeal 41. Sections 2 and 4 of the Finance Act. The Act was enacted on 06 Aug 1977.

Repeal

41. Sections 2 and 4 of the Finance Act. 1977 (11 of 1977)are hereby repealed and shall be deemed never to have been enacted.

[Finance (No.

2) Act, 1977]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 41, 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. Finance Act s. 2 Income-tax under Act 43 of 1961
  2. Finance Act s. 4 Amendment of section 92CA

Referred to by 1

  1. s. 10 Insertion of new section 35CC

Questions about Section 41

What does Section 41 of the Finance Act deal with?

Section 41 of the Finance Act is headed "Repeal". Repeal 41. Sections 2 and 4 of the Finance Act.

How do I find court cases under Section 41 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 41, section 41 Finance Act 1977, section 41 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 41 of the Finance Act, and has it changed?

Its own text turns on Finance Act 2 (Income-tax under Act 43 of 1961), Finance Act 4 (Amendment of section 92CA), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 41 of the Finance Act enacted?

Section 41 of the Finance Act, cited as Finance Act 1977 41, 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.