Commencement provisions: Finance Act establishes retrospective commencement for specified sections to implement fiscal measures. The Act sets its name and commencement rules, stating that, save as otherwise provided, sections 2 to 30 and sections 34 to 39 shall be deemed to have come into force on the first day of the fiscal year, thereby establishing a retrospective commencement for those specified provisions to implement the Central Government's financial proposals.
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: Finance Act establishes retrospective commencement for specified sections to implement fiscal measures.
The Act sets its name and commencement rules, stating that, save as otherwise provided, sections 2 to 30 and sections 34 to 39 shall be deemed to have come into force on the first day of the fiscal year, thereby establishing a retrospective commencement for those specified provisions to implement the Central Government's financial proposals.
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