Commencement provisions: sections of the Finance Act deemed operative from the specified commencement date, governing retroactive application. The Act designates its short title as the Finance (No. 2) Act, 2009 and provides that, unless otherwise stated in the Act, specified operative sections are deemed to have come into force on the stated commencement date, making those provisions effective from that date while allowing other provisions to specify different commencement arrangements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement provisions: sections of the Finance Act deemed operative from the specified commencement date, governing retroactive application.
The Act designates its short title as the Finance (No. 2) Act, 2009 and provides that, unless otherwise stated in the Act, specified operative sections are deemed to have come into force on the stated commencement date, making those provisions effective from that date while allowing other provisions to specify different commencement arrangements.
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