Section Text
FINANCE ACT, 1972 FINANCE ACT, 1972 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:-
1) This Act may be called The Finance Act. 1972.
(2) Save as otherwise provided in this Act, sections 2-to60-shall be deemed to have come into force on the 1st day of April, 1972.