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of <h1>Finance Act 1978 Enforces Financial Proposals Retroactively from April 1; Sections 2-33, 40 Key Highlights</h1> The Finance Act, 1978, enacted by the Parliament of India, received presidential assent on May 12, 1978. This legislation aims to implement the financial proposals of the Central Government for the fiscal year 1978-79. The Act is officially titled the Finance Act, 1978, and specifies that sections 2 to 33 and section 40 are retroactively effective from April 1, 1978.
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