Short title and Commencement

In force Act 25 of 2014 As on 05 Oct 2026

Act 25 of 2014 Ministry Finance

Section 1 of the Finance Act, 2014 deals with short title and Commencement. FINANCE (NO. 2) ACT, [No. 25 of 2014]* An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.

FINANCE (NO.
2) ACT, 2014
[No. 25 of 2014]*
An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.
BE it enacted by Parliament in the Sixty-fifth 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, 2014.
(2) Save as otherwise provided in this Act, sections 2 to 71 shall be deemed to have come into force on the 1st day of April, 2014.
*Assented by the President of India on 6-8-2014.
© Copyright. Taxmann Publications Pvt. Ltd.
Section 1, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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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". FINANCE (NO. 2) ACT, [No. 25 of 2014]* An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.

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 2014 1, section 1 Finance Act 2014, 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 71 (Insertion of new section 271FAA), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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. THE FIRST SCHEDULE7973 words
2. Income-tax3522 words
114. Amendment of Act 32 of 19941078 words
3. Amendment of section 21041 words
Seventh Schedule. THE SEVENTH SCHEDULE908 words
76. Substitution of new section for section 285BA878 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.