The Tax Publishers

*Finance Act, 2020

[12 of 2020]

An Act to give effect to the financial proposals of the Central Government for the financial year 2020-21.

BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

Short title and commencement.

1. (1) This Act may be called the Finance Act, 2020.

(2) Save as otherwise provided in this Act,—

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