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          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.

          <h1>Commencement provision: Finance Act 2015 provisions deemed effective from the start of the financial year.</h1> The Finance Act, 2015 is titled as such and gives effect to the Central Government's financial proposals; it received presidential assent and publication. Except as otherwise provided, sections 2 to 81 are deemed to have come into force on the first day of the applicable financial year, fixing the operative date for those provisions.

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