# The Finance Act, 1992, Section 1: Short title and commencement

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/1/

## Text

THE FINANCE ACT, 1992 No. 18 of 1992 [14th May, 1992.] An Act to give effect to the financial proposals of the Central Government for the financial year 1992-93. Be it enacted by Parliament in the Forty-third 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, 1992. (2) Save as otherwise provided in this Act, sections 2 to 108, 116 and 117 [except sections 61, 109, sub-section (1) of section 110 and sections 112 and 113] shall be deemed to have come into force on the 1st day of April, 1992. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.