Commencement of finance legislation specifies retrospective operation for most sections while preserving sectional exceptions. Commencement provisions name the Finance Act, 1988 and provide that, except as otherwise provided in the Act, specified ranges of sections are to be deemed to have come into force on an earlier fiscal date; the clause preserves the Act's power to specify different commencement dates for particular provisions.
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 legislation specifies retrospective operation for most sections while preserving sectional exceptions.
Commencement provisions name the Finance Act, 1988 and provide that, except as otherwise provided in the Act, specified ranges of sections are to be deemed to have come into force on an earlier fiscal date; the clause preserves the Act's power to specify different commencement dates for particular provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.