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of <h1>Finance Act 2019: Sections 2-69 Retroactive from April 1; Sections 92-112, 114 Activation by Government Notification</h1> The Finance (No. 2) Act, 2019, enacted by the Indian Parliament, outlines the financial proposals for the fiscal year 2019-2020. It received presidential assent on August 1, 2019. The Act specifies that sections 2 to 69 are retroactively effective from April 1, 2019, while sections 92 to 112 and section 114 will commence on dates designated by the Central Government via notification in the Official Gazette.
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