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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement.

        Finance Act, 2020
        Chapter I
        PRELIMINARY

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        Commencement of Finance Act provisions sets staged start dates with central notification for certain sections to commence later. The Finance Act sets a staged commencement: sections 2-104 commence on 1 April 2020, while sections 118-131 and 134 shall commence on dates the Central Government appoints by notification in the Official Gazette; a corrigendum corrects earlier section references to align the commencement schedule.
                        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 of Finance Act provisions sets staged start dates with central notification for certain sections to commence later.

                              The Finance Act sets a staged commencement: sections 2-104 commence on 1 April 2020, while sections 118-131 and 134 shall commence on dates the Central Government appoints by notification in the Official Gazette; a corrigendum corrects earlier section references to align the commencement schedule.


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