Commencement provisions: Finance Act commencement deems specified sections effective from the start of the financial year. The Bill designates the enactment as the Finance Act, 2011 and provides that, unless otherwise stated, sections 2 to 34 are deemed to have come into force on the first day of the financial year, thereby fixing the operative commencement date for those provisions.
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Provisions expressly mentioned in the judgment/order text.
Commencement provisions: Finance Act commencement deems specified sections effective from the start of the financial year.
The Bill designates the enactment as the Finance Act, 2011 and provides that, unless otherwise stated, sections 2 to 34 are deemed to have come into force on the first day of the financial year, thereby fixing the operative commencement date for those provisions.
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