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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement.

        Finance Act, 2026
        Chapter I
        PRELIMINARY

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        Finance Act, 2026 commences in stages, with different provisions brought into force on separate dates. The Finance Act, 2026 gives effect to the Central Government's financial proposals for 2026-27 and may be cited as the Finance Act, 2026. Its commencement is staged: sections 2 to 129, clause (b) of section 152, and section 156 come into force on 1 April 2026, while sections 153 to 155 take effect on a date appointed by the Central Government 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.

                                Finance Act, 2026 commences in stages, with different provisions brought into force on separate dates.

                                The Finance Act, 2026 gives effect to the Central Government's financial proposals for 2026-27 and may be cited as the Finance Act, 2026. Its commencement is staged: sections 2 to 129, clause (b) of section 152, and section 156 come into force on 1 April 2026, while sections 153 to 155 take effect on a date appointed by the Central Government by notification in the Official Gazette.


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