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TypeBare Act JurisdictionCentral Government

Finance Act 1972

Complete Act - all sections

~2 min read
https://sooperkanoon.com/act/51695

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.

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Act Text

Preamble1 - Finance Act 1972
ChapterI - Preliminary
Section1 - Short Title and Commencement
ChapterII - Rates of Income-tax
Section2 - Income-tax
ChapterIII - Direct Taxes-income-tax
Section3 - Amendment of Section 2
Section4 - Amendment of Section 10
Section5 - Amendment of Section 11
Section6 - Substitution of New Sections for Section 12
Section7 - Amendment of Section 13
Section8 - Amendment of Section 45
Section9 - Insertion of New Section 54c
Section10 - Amendment of Section 56
Section11 - Insertion of New Section 74a
Section12 - Amendment of Section 75
Section13 - Amendment of Section 77
Section14 - Amendment of Section 80a
Section15 - Amendment of Section 80b
Section16 - Amendment of Section 80c
Section17 - Amendment of Section 80g
Section18 - Omission of Section 80-i
Section19 - Amendment of Section 80j
Section20 - Amendment of Section 80l
Section21 - Omission of Section 80q
Section22 - Insertion of New Section 80tt
Section23 - Substitution of New Section for Section 90
Section24 - Amendment of Section 125
Section25 - Amendment of Sections 132a, 201, 213 to 217, 220, 243 and 244 and Secondschedule
Section26 - Amendment of Section 139
Section27 - Amendment of Section 164
Section28 - Insertion of New Sections 194b and 194c
Section29 - Amendment of Section 197
Section30 - Amendment of Sections 198, 199, 200, 202 and 203
Section31 - Amendment of Section 204
Section32 - Amendment of Section 205
Section33 - Amendment of Section 207
Section34 - Amendment of Section 208
Section35 - Amendment of Section 209
Section36 - Amendment of Section 211
Section37 - Amendment of Section 212
Section38 - Amendment of Section 215
Section39 - Insertion of New Section 228a
Section40 - Amendment of Section 252
Section41 - Amendment of Section 295
Section42 - Amendment of Fourth Schedule
Section43 - Omission of Sixth Schedule
Section44 - Amendment of Section 2
Section45 - Amendment of Section 5
Section46 - Insertion of New Section 21a
Section47 - Amendment of Sections 31 and 34a
Section48 - Amendment of Section 32
Section49 - Amendment of Section 44a
Section50 - Amendment of Section 45
Section51 - Amendment of Section 46
Section52 - Amendment of Sections 32 and 33a
Section53 - Amendment of Section 33
Section54 - Amendment of Section 44
Section55 - Amendment of Section 45
Section56 - Amendment of Section 46
Section57 - Substitution of New Section for Section 24a
Section58 - Amendment of Section 25
Section59 - Certain Casual and Non-recurring Receipts Not to Be Included in the Totalincome for the Assessment Year 1972-73
Section60 - Applicability of Revised Rate of Interest
ChapterIV - Indirect Taxes
Section61 - Amendment of Act 32 of 1934
Section62 - Regulatory Duties of Customs
Section63 - Amendment of Act 1 of 1949
Section64 - Amendment of Act 1 of 1944
Section65 - Regulatory Duties of Excise
Section66 - Amendment of Act 58 of 1957
Section67 - Amendment of Act 27 of 1958
Section68 - Discontinuance of Salt Duty
ChapterV - Delhi Sales Tax
Section69 - Amendment of Bengal Act Vi of 1941 as in Force in Delhi
ScheduleI - First Schedule
ScheduleII - Second Schedule
ScheduleIII - Third Schedule
ScheduleIV - Fourth Schedule
ScheduleV - Fifth Schedule

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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