# The Finance Act, 1991, Section 1: Short title and commencement

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/1/

## Text

THE FINANCE (No. 2) ACT, 1991 No. 49 of 1991 [27th September, 1991.] An Act to give effect to the financial proposals of the Central Government for the financial year 1991-92 Be it enacted by Parliament in the Forty-second 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, 1991. (2) Save as otherwise provided in this Act, sections 2 to 119 and 126 (except sections 45, 47, 62, 66, 67, 69, 75. 76, 78, 79, 87; 88 and 120) shall be deemed to have come into force on the 1st day of April, 1991. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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