Section 1 - Short Title and Commencement - Finance Act, 1977

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 6th April, 1977/Chaitra 16, 1899 (Saka) The following Act of Parliament received the assent of the Vice-President acting as President on the 6th April, 1977, and is hereby published for general information: THE FINANCE ACT, 1977 No. 11 of 1977 [6th April 1977] An Act to continue for the financial year 1977-78 the existing rates of income-tax with certain modifications and to provide for the continuance of the provisions relating to auxiliary duties of customs and excise and the discontinuance of the duty on salt for the said year BE it enacted by Parliament in the Twenty-eighth Year of the Republic of India as follows :- 1. Short Title and Commencement (1) This Act may be called the Finance Act, 1977. (2) Save as otherwise provided in this Act, it shall be deemed to have come into force on the 1st day of April, 1977.