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TypeBare Act JurisdictionCentral Government

Finance Act, 1972

Complete Act - all sections

~1 min read
https://sooperkanoon.com/act/133521

Bare act · Research

About this act

Finance Act, 1972 (1972) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Act Text

Preamble1 - Finance Act, 1972
Section1 - SHORT TITLE AND COMMENCEMENT
Chapter1 - INCOME-TAX
Section3 - 03-43 - These sections amendedS
Section44 - 44-51 - Amendments incorporated in the Wealth-tax Act, 1957
Section52 - 52-56 - Amendments incorporated in the Gift-tax Act, 1958
Section57 - SUBSTITUTION OF NEW SECTION FOR SECTION 24A
Section58 - AMENDMENT OF SECTION 25 - Amendments Incorporated in the Principal Act
Section59 - CERTAIN CASUAL AND NON-RECURRING RECEIPTS NOT TO BE INCLUDED IN THE TOTAL INCOME FOR THE ASSESSMENT YEAR 1972-73
Section60 - APPLICABILITY OF REVISED RATE OF INTEREST -- For the removal of doubts, it is hereby declared that where interest is
Chapter2 - REGULATORY DUTIES OF CUSTOMS
Section63 - AMENDMENT OF ACT 1 OF 1949 -- Repealed by Act 51 of 1975
Section64 - AMENDMENT OF ACT 1 OF 1944 -- This amendment is already incorporated in the Principal Act
Chapter3 - REGULATORY DUTIES OF EXCISE
Section66 - AMENDMENT OF ACT 58 OF 1957 - Amendments made have been already incorporated in the Principal Act
Section67 - AMENDMENT OF ACT 27 OF 1958 - Amendments incorporated inthe Mineral products
Section68 - DISCONTINUANCE OF SALT DUTY - For the year beginning on the 1st day of April, 1972, no duty under the Central Excises
Section69 - AMENDMENT OF BENGAL ACT VI OF 1941 AS IN FORCE IN DELHI - This Act has been replaced bythe Delhi Sales Tax Act 1975
Part2 - Rates for deduction of tax at source in certain cases In every case in which under the provisions ofsections 193-,194-,1

Frequently asked questions

What is the Finance Act, 1972?

The Finance Act, 1972, enacted in 1972, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the Finance Act, 1972?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act, 1972. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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