An Act further to amend the Income-tax Act, 1961, and the Central Excises and Salt Act, 1944. Be it enacted by Parliament in the Twenty-fifth year of the Republic of India as follows:
SECTION 01: SHORT TITLE
This Act may be called The Finance (NO. 2) Act, 1974.
SECTION 02: AMENDMENTS
Amendments incorporated in the Income-tax Act, 1961-
SECTION 03: AMENDMENT OF ACT 1 OF 1944
The Central Excises and Salt Act, 1944(hereinafter referred to as the Central Excises Act), amended in the manner specified in the Schedule.
SCHEDULE 01:
(See section 3-) Amendments made in the 1st Schedule to the Act by this Schedule have been incorporated in that Act printed in Vol. 2.
