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<h1>Commencement date for clause (p) provision: effective 1 November 2004 for the Finance (No.2) Act, 2004.</h1> The Central Government designates 1 November 2004 as the operative date for the purposes of clause (p) section 90 of the Finance (No. 2) Act, 2004, by notification dated 25 October 2004, thereby appointing the commencement date for that provision.