Section1
The Finance Act, 1985

Short title and commencement

In force Act 32 of 1985 As on 19 Oct 2026

Act 32 of 1985 Ministry Finance

Section 1 of the Finance Act, 1985 deals with short title and commencement. THE FINANCE ACT, 1985 No. 32 of 1985 An Act to give effect to the financial proposals of the Central Government for the financial year 1985-86.

THE FINANCE ACT, 1985

No. 32 of 1985

An Act to give effect to the financial proposals of the Central Government for the financial year 1985-86.

Be it enacted by Parliament in the Thirty-sixth 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, 1985.

(2) Save as otherwise provided in this Act, sections 2 to 41 (except sections 32, 34, 35 and 38) shall be deemed to have come into force on the 1st day of April, 1985.

[Finance Act, 1985]

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Section 1, The Finance Act, 1985 (Act 32 of 1985).

Cross-references

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

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 ACT, 1985 No. 32 of 1985 An Act to give effect to the financial proposals of the Central Government for the financial year 1985-86.

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 1985 1, section 1 Finance Act 1985, 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 32 (Amendment of section 208), section 34 (Amendment of section 273A), section 35 (Amendment of section 278A), and on 2 further provisions, so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1985 as Act 32 of 1985. India Code records no commencement date for it. 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.