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of <h1>Finance (No. 2) Act, 2019: Sections 2-68 retroactive from April 1, 2019; Sections 91-111, 113 effective via future notifications.</h1> The Finance (No. 2) Act, 2019, is legislation enacted to implement the financial proposals of the Central Government for the fiscal year 2019-2020. It specifies that sections 2 to 68 are retroactively effective from April 1, 2019. Additionally, sections 91 to 111 and section 113 will become effective on dates determined by the Central Government through notifications in the Official Gazette.
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