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of <h1>Finance Act 1997 Enforces Central Government's Financial Proposals for Fiscal Year 1997-98 with Sections 2 to 61 Amendments</h1> The Finance Act, 1997, enacted by the Indian Parliament, received presidential assent on May 14, 1997. It implements the financial proposals of the Central Government for the fiscal year 1997-98. The Act is officially titled the Finance Act, 1997, and its provisions, unless specified otherwise, are effective from April 1, 1997. This legislation encompasses various sections, from 2 to 61, detailing the financial regulations and amendments applicable for that fiscal period.
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