# The Finance Act, 1988, Section 1: Short title and commencement

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/1/

## Text

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 13th May, 1988 Vaisakha 23, 1910 (Sake) The following Act of Parliament received the assent of the President on the 13th May, 1988, and is hereby published for general information:— THE FINANCE ACT, 1988 No. 26 OF 1988 An Act to give effect to the financial proposals of the Central Government for the linandal year 1988-89. [13th May, 1988.] BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows:— CHAPTER I PREMMINARY Short title and commencement 1. (1) This Act may be called the Finance Act, 1988. (2) Save as otherwise provided in this Act, sections 2 to 75 and sections 86 to 88 shall be deemed to have come into force on the 1st day of April, 1988. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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