Section 3(12) in The General Clauses Act, 1977 (1920 A. D.)
(12)Father. - "Father", in the case of any one whose personal law permits adoption, shall include an adoptive father;[(13) Financial Year. - "Financial year" shall mean the year commencing on the 1st day of April; ] [Clause (13) substituted by Act XXI of Svt. 2011 w.e.f. 1st April, 1955. (For earlier amendments see Notification No. 7-L/84 published in Government Gazette dated 17th Jeth, 1984 and Act IX of Svt. 1998).]
