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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 of Finance Act provisions effective from the fiscal year's start, with specified sections deemed in force.</h1> The Act is titled the Finance Act, 2007. Except as otherwise provided, sections 2 to 93 are deemed to have come into force on the first day of the relevant fiscal year, making those provisions effective from the start of that fiscal year unless the Act specifies different commencement dates.

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