Commencement provisions: retroactive effect for core provisions; remaining provisions commence by government notification under the Finance Act framework. The Finance (No. 2) Act, 2019 provides that the Act is so titled and establishes commencement rules: specified core provisions are deemed to have come into force on the first day of the financial year, giving them retrospective effect, while certain other provisions are to come into force on dates appointed by the Central Government by notification in the Official Gazette.
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: retroactive effect for core provisions; remaining provisions commence by government notification under the Finance Act framework.
The Finance (No. 2) Act, 2019 provides that the Act is so titled and establishes commencement rules: specified core provisions are deemed to have come into force on the first day of the financial year, giving them retrospective effect, while certain other provisions are to come into force on dates appointed by the Central Government by notification in the Official Gazette.
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