Section 1 - Short title and commencement - Finance Act, 1991

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 14th March, 1991/Phalguna 23, 1912 (Saka) The following Act of Parliament received the assent of the President on the 14th March, 1991, and is hereby published for general information: THE FINANCE ACT, 1991 No. 18 of 1991 [14th March, 1991] An Act to continue for the financial year 1991-92 the existing rates of income-tax and to provide for the continuance of the provisions relating to auxiliary duties of customs and special duties of excise for the said year. BE it enacted by Parliament in the Forty-second Year of the Republic of India as follows: - 1. Short title and commencement. (1) This Act may be called the Finance Act, 1991. (2) Save as otherwise provided in this Act, section 2 shall come into force on the 1st day of April, 1991.