Commencement of Finance Act provisions staged: most sections effective from 1 April, others by government notification.

The Finance Act, 2020 adopts a staged commencement scheme: except as otherwise provided, sections 2 to 104 shall come into force on the first day of April, 2020; sections 116 to 129 and section 132 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, thereby vesting the Government with the power to notify commencement for select provisions.

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