Section 1 - Short title and commencement - Finance Act, 1971

MINISTRY OF LAW (Legislative Department) New Delhi, the 7th April 1971/Chaitra 17, 1893 (Saka) The following Act of Parliament received the assent of the President on the 7th April, 1971, and is hereby published for general information: THE FINANCE ACT, 1971 No 14 of 1971 [07th April, 1971] An Act to continue for the financial year 1971-72 the existing rates of income-tax with certain modifications and to provide for the continuance of the provisions relating to special and regulatory duties of customs and excise and of certain commitments under the General Agreement on Tariffs and Trade and the discontinuance of the duty on salt for the said year. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows:-- 1. Short title and commencement (1) This Act may be called the Finance Act, 1971. (2) Sections 2, 5 and 8 shall be deemed to have come into force on the 1st day of April, 1971.