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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement.

        Finance Act, 2025
        Chapter I
        PRELIMINARY

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        Commencement provisions: staged coming-into-force of Finance Act provisions by fixed date and governmental notification. The Finance Act, 2025 is cited as the Finance Act, 2025 and establishes staged commencement: sections 2-91, 104-120, 125 and 136 commence on the first day of April, 2025, while sections 121-124 and 126-134 commence on dates to be appointed by the Central Government by notification in the Official Gazette, subject to the Act's general salvo preserving alternate commencement 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 provisions: staged coming-into-force of Finance Act provisions by fixed date and governmental notification.

                                The Finance Act, 2025 is cited as the Finance Act, 2025 and establishes staged commencement: sections 2-91, 104-120, 125 and 136 commence on the first day of April, 2025, while sections 121-124 and 126-134 commence on dates to be appointed by the Central Government by notification in the Official Gazette, subject to the Act's general salvo preserving alternate commencement provisions.


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