Commencement of Finance Act provisions: selective sections are brought into force immediately, with remaining sections staged for later commencement. The Central Government, exercising powers under clause (b) of sub section (2) of section 1 of the Finance (No. 2) Act, 2024, appoints the date of publication of the notification in the Official Gazette as the commencement date for sections 118, 142, 148 and 150, and appoints the 1st day of November, 2024 as the commencement date for sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157, thereby implementing a staged commencement of the Act's provisions.