Section 1 - Short Title and Commencement - Finance Act, 1972

THE FINANCE ACT, 1972 No. 16 of 1972 [28th May 1972] An Act to give effect to the financial proposals of the Central Government for the financial year 1972-73 Be it enacted by Parliament in the Twenty-third Year of the Republic of India as follows :- CHAPTER I PRELIMINARY 1. Short Title and Commencement (1) This Act may be called the Finance Act, 1972. (2) Save as otherwise provided in this Act, sections 2 to 60 shall be deemed to have come into force on the 1st day of April, 1972.