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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>Finance Act commencement dates set for different provisions, with most sections effective from April and May 2026.</h1> The Act is titled the Finance Act, 2026 and establishes a staggered commencement: sections 2-113, clause (b) of section 136 and section 140 commence on 1 April 2026; clauses (c) and (d) of section 136 and section 142 commence on 1 May 2026; and sections 137-139 commence on dates the Central Government appoints by notification in the Official Gazette.

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