Commencement of Finance Act provisions: specified subsections of section 3 are appointed operative from the notified effective date. The Governor, exercising the power under sub-section (2) of section 1 of the Finance Act, 2021, appointed 1st January 2022 as the date on which sub-section (2) and sub-sections (6) to (13) of section 3 of the Act shall be deemed to have come into force by formal state notification.