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TypeBare Act JurisdictionCentral Government

Finance Act 1978

Complete Act - all sections

~2 min read
https://sooperkanoon.com/act/50948

Bare act · Research

About this act

Finance Act 1978 (1978) 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 1978
ChapterI - Preliminary
Section1 - Short Title and Commencement
ChapterII - Rates of Income-tax
Section2 - Income-tax
ChapterIII - Direct Taxes
Section3 - Amendment of Section 6
Section4 - Amendment of Section 23
Section5 - Amendment of Section 32
Section6 - Amendment of Section 35b
Section7 - Insertion of New Section 35cca
Section8 - Amendment of Section 37
Section9 - Amendment of Section 52
Section10 - Amendment of Section 54
Section11 - Amendment of Section 54b
Section12 - Amendment of Section 54d
Section13 - Amendment of Section 54e
Section14 - Amendment of Section 72a
Section15 - Amendment of Section 80a
Section16 - Amendment of Section 80c
Section17 - Insertion of New Section 80cc
Section18 - Amendment of Section 80p
Section19 - Amendment of Section 155
Section20 - Amendment of Section 193
Section21 - Insertion of New Section 194bb
Section22 - Amendment of Section 208
Section23 - Amendment of Section 209
Section24 - Insertion of New Section 209a
Section25 - Amendment of Section 211
Section26 - Amendment of Section 212
Section27 - Amendment of Section 215
Section28 - Amendment of Section 216
Section29 - Amendment of Section 217
Section30 - Substitution of New Section for Section 218
Section31 - Amendment of Section 273
Section32 - Consequential Amendments to Certain Sections
Section33 - Amendment of Act 45 of 1974
ChapterIV - Indirect Taxes
Section34 - Amendment of Act 51 of 1975
Section35 - Auxiliary Duties of Customs
Section36 - Amendment of Act 1 of 1944
Section37 - Special Duties of Excise
Section38 - Discontinuance of Salt Duty
ChapterV - Miscellaneous
Section39 - Amendment of Act 6 of 1898
Section40 - Amendment of Act 38 of 1974
ScheduleI - First Schedule

Frequently asked questions

What is the Finance Act 1978?

The Finance Act 1978, enacted in 1978, 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 1978?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act 1978. 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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