Section62
The Finance Act, 1997

Short Title and commencement

In force As on 07 Oct 2026

Ministry Finance

Section 62 of the Finance Act, 1997 deals with short Title and commencement. CHAPTER IV THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997 Short title and commencement.

CHAPTER IV

THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997

Short title and commencement.

62. (1) This Scheme may be called the Voluntary Disclosure of Income Scheme, 1997.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

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Section 62, The Finance Act, 1997.

Questions about Section 62

What does Section 62 of the Finance Act deal with?

Section 62 of the Finance Act is headed "Short Title and commencement". CHAPTER IV THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997 Short title and commencement.

How do I find court cases under Section 62 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 1997 62, section 62 Finance Act 1997, section 62 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1997. 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.