Deemed commencement of specified provisions makes those sections effective from the start of the financial year. The Finance Act, 1979 gives effect to the Central Government's financial proposals and is cited as the Finance Act, 1979. Except as otherwise provided, sections 2 to 27 and sections 44, 45 and 46 are deemed to have come into force on the first day of the financial year, making those provisions operative from that date.