Commencement: Part XIV of the Finance Act deemed effective from the earlier commencement date specified in the Act. The provision declares that the amendments in Part XIV to the Finance (No. 2) Act, 2004 shall come into force and are deemed to have come into force on the earlier commencement date stated in the Finance Act, 2021, thereby fixing the temporal effect of those amendments.
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Provisions expressly mentioned in the judgment/order text.
Commencement: Part XIV of the Finance Act deemed effective from the earlier commencement date specified in the Act.
The provision declares that the amendments in Part XIV to the Finance (No. 2) Act, 2004 shall come into force and are deemed to have come into force on the earlier commencement date stated in the Finance Act, 2021, thereby fixing the temporal effect of those amendments.
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