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          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.

          <h1>Commencement provisions: major sections of the Finance Act, 1992 are deemed effective from April first, subject to specific exceptions.</h1> The Finance Act, 1992, titled Finance Act, 1992, received presidential assent on 14 May 1992. Except where otherwise provided, sections 2-108, 116 and 117 are deemed to have come into force on 1 April 1992, excluding sections 61, 109, sub section (1) of section 110, and sections 112 and 113; the Act thus fixes its short title, records assent and publication, and prescribes a retrospective commencement rule with specified exceptions.

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