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Section1
The Finance Act, 1993

Short title and commencement

In force Act 38 of 1993 As on 12 Oct 2026

Act 38 of 1993 Ministry Finance Cited by 1 provision

Section 1 of the Finance Act, 1993 deals with short title and commencement. THE FINANCE ACT, 1993 No. 38 of [13th May, 1993.] An Act to give effect to the financial proposals of the Central Government for the financial year 1993-94.

THE FINANCE ACT, 1993

No. 38 of 1993

[13th May, 1993.]

An Act to give effect to the financial proposals of the Central Government for the financial year 1993-94.

Be it enacted by Parliament in the Forty-fourth 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, 1993.

(2) Save as otherwise provided in this Act, sections 2 to 42 (except section 14) shall be deemed to have come into force on the 1st day of April, 1993.

[Finance Act, 1993]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 1, The Finance Act, 1993 (Act 38 of 1993).

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. 14 Amendment of section 80 HHE
  3. s. 42 Amendment of Schedule II

Referred to by 1

  1. s. First Schedule First Schedule

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, 1993 No. 38 of [13th May, 1993.] An Act to give effect to the financial proposals of the Central Government for the financial year 1993-94.

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 1993 1, section 1 Finance Act 1993, 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 14 (Amendment of section 80 HHE), section 42 (Amendment of Schedule II), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1993 as Act 38 of 1993. 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.