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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 of the Finance Act designate operative dates for most sections and require notification for remaining parts.</h1> The Finance (No. 2) Act, 2024 gives effect to the Central Government's financial proposals and sets commencement mechanics: sections 2 to 87 are deemed to have come into force on the first day of the financial year, while sections 114 to 157 shall come into force on dates appointed by the Central Government by notification in the Official Gazette.

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