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Section 1 - Short Title and Commencement - Finance Act, 1973Extract THE FINANCE ACT, 1973 No. 21 of 1973 [11th May 1973] An Act to give effect to the financial proposals of the Central Government for the financial year 1973-74 BE it enacted by Parliament in the Twenty-fourth 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, 1973. (2) Save as otherwise provided in this Act, sections 2 to 23 shall be deemed to have come into force on the 1st day of April, 1973.
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