Commencement of Finance Act: specified substantive provisions are deemed effective from the start of the financial year. An Act to give effect to the Central Government's financial proposals for the 1964-65 year, enacted as the Finance Act, 1964, assented to and published on 28 April 1964. The commencement clause provides that, unless otherwise stated, the substantive sections of the Act are deemed to have come into force on the first day of the financial year, ensuring those provisions operate from the start of that year.
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: specified substantive provisions are deemed effective from the start of the financial year.
An Act to give effect to the Central Government's financial proposals for the 1964-65 year, enacted as the Finance Act, 1964, assented to and published on 28 April 1964. The commencement clause provides that, unless otherwise stated, the substantive sections of the Act are deemed to have come into force on the first day of the financial year, ensuring those provisions operate from the start of that year.
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