Commencement and territorial extent: Direct Taxes Code establishes its title, nationwide application and a specified commencement date. The provision designates the statute as the Direct Taxes Code, 2010, declares its territorial application to the whole of India and sets a specified commencement date for the Code to take effect, subject to any contrary provisions elsewhere in the Code.
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 and territorial extent: Direct Taxes Code establishes its title, nationwide application and a specified commencement date.
The provision designates the statute as the Direct Taxes Code, 2010, declares its territorial application to the whole of India and sets a specified commencement date for the Code to take effect, subject to any contrary provisions elsewhere in the Code.
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