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The Finance Act, 1991

Short title and commencement

In force Act 49 of 1991 As on 09 Oct 2026

Act 49 of 1991 Ministry Finance

Section 1 of the Finance Act, 1991 deals with short title and commencement. THE FINANCE (No. 2) ACT, 1991 No. 49 of [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

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]

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Section 1, The Finance Act, 1991 (Act 49 of 1991).

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. 45 Amendment of section 140A
  3. s. 47 Amendment of section 153
  4. s. 62 Amendment of section 206
  5. s. 66 Amendment of section 245
  6. s. 67 Amendment of section 254
  7. s. 69 Amendment of section 273A
  8. s. 75 Amendment of section 17A
  9. s. 119 Amendment of section 31

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, 1991 No. 49 of [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

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 1991 1, section 1 Finance Act 1991, 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 45 (Amendment of section 140A), section 47 (Amendment of section 153), section 62 (Amendment of section 206), and on 5 further provisions, so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1991 as Act 49 of 1991. 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.