Commencement provision: Finance Act 2015 provisions deemed effective from the start of the financial year.

The Finance Act, 2015 is titled as such and gives effect to the Central Government's financial proposals; it received presidential assent and publication. Except as otherwise provided, sections 2 to 81 are deemed to have come into force on the first day of the applicable financial year, fixing the operative date for those provisions.

---

---

---