Commencement provisions: specified provisions of the Finance Act take deemed effect from prior fiscal commencement, defining operative dates. The Finance Act, 1965 is the short title for an Act enacting the Central Government's financial proposals; except as otherwise provided, sections 3 to 67 and 69 to 74 are deemed to have come into force on the 1st day of April, 1965, and section 68 is deemed to have come into force on the 1st day of March, 1965.
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 provisions: specified provisions of the Finance Act take deemed effect from prior fiscal commencement, defining operative dates.
The Finance Act, 1965 is the short title for an Act enacting the Central Government's financial proposals; except as otherwise provided, sections 3 to 67 and 69 to 74 are deemed to have come into force on the 1st day of April, 1965, and section 68 is deemed to have come into force on the 1st day of March, 1965.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.