Short title and commencement

In force Act 33 of 1996 As on 15 Oct 2026

Act 33 of 1996 Ministry Finance

Section 1 of the Finance Act, 1996 deals with short title and commencement. THE FINANCE (No. 2) ACT, 1996 No. 33 of [28th September, 1996.] An Act to give effect to the financial proposals of the Central Government for the financial year 1996-97.

THE FINANCE (No.
2) ACT, 1996
No. 33 of 1996
[28th September, 1996.]
An Act to give effect to the financial proposals of the Central Government for the financial year 1996-97.
Be it enacted by Parliament in the Forty-seventh 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, 1996.
(2) Save as otherwise provided in this Act, sections 2 to 58 and section 88 shall be deemed to have come into force on the 1st day of April, 1996.
[Finance (No.
2) Act, 1996]
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Section 1, The Finance Act, 1996 (Act 33 of 1996).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

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, 1996 No. 33 of [28th September, 1996.] An Act to give effect to the financial proposals of the Central Government for the financial year 1996-97.

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 1996 1, section 1 Finance Act 1996, 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 58 (Amendment of section 21 A), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1996 as Act 33 of 1996. 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

First Schedule. First Schedule4964 words
2. Income-tax1749 words
20. Insertion of new sections 54EA and 54EB1112 words
39. Insertion of new section 115JA964 words
4. Amendment of section 10695 words
34. Amendment of section 88644 words

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.