Commencement of Finance Act provisions: specified sections deemed effective for the financial year upon enactment. Establishes the Act as the Finance Act, 1970 to implement the Government's financial proposals and specifies that, save as otherwise provided, Sections 2-27 (inclusive) and Sections 38 and 39 are deemed to have come into force on the first day of the financial year, with other provisions commencing as provided in the Act.
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 provisions: specified sections deemed effective for the financial year upon enactment.
Establishes the Act as the Finance Act, 1970 to implement the Government's financial proposals and specifies that, save as otherwise provided, Sections 2-27 (inclusive) and Sections 38 and 39 are deemed to have come into force on the first day of the financial year, with other provisions commencing as provided in the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.