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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: staged coming-into-force of Finance Act provisions by fixed date and governmental notification.</h1> 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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