Commencement provisions set phased entry for the Finance Act, enabling parts to start on April first and others by notification. The Finance Act, 2023 is given its short title and a commencement scheme: except where otherwise provided, a primary set of provisions takes effect on the first day of April, 2023, while remaining provisions will come into force on dates the Central Government may appoint by notification in the Official Gazette, enabling phased implementation and executive discretion over commencement.