Section Text
FINANCE ACT, 1997 FINANCE ACT, 1997 26 of 1997 May 14, 1997 An Act to give effect to the financial proposals of the Central Government for the financial year 1997-98 Be it enacted by Parliament in the Forty-eighth Year of the Republic of India as follows :-
1) This Act may be called the Finance Act, 1997.
(2) Save as otherwise provided in this Act,Sections 2-to61-shall be deemed to have come into force on the 1st day of April, 1997.