Commencement provisions: Finance Act, 2017 sections primarily take effect from the start of the fiscal year unless otherwise provided.

The Act is titled the Finance Act, 2017 and implements the Central Government's financial proposals. Except as otherwise provided in the Act, sections 2 to 87 shall come into force on the first day of the relevant fiscal year, establishing the default commencement rule while allowing individual provisions to specify different commencement dates.

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