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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 of Finance Act: key provisions deemed effective from the fiscal year's start; remaining provisions to be notified.</h1> The Act, titled Finance (No. 2) Act, 2019, implements the Central Government's financial proposals for the year and sets commencement rules: sections 2 to 69 are deemed to have come into force on the first day of the fiscal year, while sections 92-112 and 114 will come into force on dates appointed by the Central Government by notification in the Official Gazette.

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