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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 provisions stage enforcement of Finance Act, with primary sections effective at financial year start and others by notification.</h1> The Finance Act, 2022 is short-titled as such and establishes a staged commencement regime: sections 2-84 commence on the first day of the financial year, while sections 99-113 commence on dates appointed by the Central Government by notification in the Official Gazette.

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