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        Bills

        Clause 1 - Short title and commencement.

        Finance Bill, 2025
        Chapter I
        PRELIMINARY

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        Commencement schedule: Finance Act provisions commence on specified dates, with certain sections effective from the start of the fiscal year. The Act is titled the Finance Act, 2025. Sections 2-86, 99-115, 120 and 131 shall come into force on 1 April 2025, while sections 116-119 and 121-129 shall come into force on such date as the Central Government may appoint by notification in the Official Gazette.
                          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 schedule: Finance Act provisions commence on specified dates, with certain sections effective from the start of the fiscal year.

                                The Act is titled the Finance Act, 2025. Sections 2-86, 99-115, 120 and 131 shall come into force on 1 April 2025, while sections 116-119 and 121-129 shall come into force on such date as the Central Government may appoint by notification in the Official Gazette.


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