Commencement provisions confirm short title and retroactive commencement of key fiscal provisions under the Finance Act. The statute is designated the Finance Act, 1973 and enacts measures to give effect to the Central Government's financial proposals for the fiscal year. Except as otherwise provided, sections 2 to 23 are deemed to have come into force on the first day of the financial year, producing retroactive commencement for those operative provisions.
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Provisions expressly mentioned in the judgment/order text.
Commencement provisions confirm short title and retroactive commencement of key fiscal provisions under the Finance Act.
The statute is designated the Finance Act, 1973 and enacts measures to give effect to the Central Government's financial proposals for the fiscal year. Except as otherwise provided, sections 2 to 23 are deemed to have come into force on the first day of the financial year, producing retroactive commencement for those operative provisions.
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