# The Finance Act, 1997, Section 1: Short title and commencement

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/1/

## Text

FINANCE ACT, 1997 * An Act to give effect to the financial proposals of the Central Government for the financial year 1997-98 BE it enacted by Parliament in the Forty-eighth 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, 1997. (2) Save as otherwise provided in this Act, sections 2 to 59 shall be deemed to have come into force on the 1st day of April, 1997. *Assented by the President on 14-5-1997. © Copyright. Taxmann Publications Pvt. Ltd.

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