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    <title>FINANCE ACT (2), 2024 – AMENDMENTS TO INCOME TAX ACT, 1961 – EFFECTIVE DATES</title>
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    <description>The Finance Act (2), 2024 amends numerous provisions of the Income Tax Act, 1961 and assigns specific commencement dates to each change, producing a phased implementation across exemption and charitable trust rules, withholding and collection mechanisms, assessment and appellate procedures, transfer pricing and anti avoidance provisions, and specified income computation heads; stakeholders must apply the revised rules from the notified effective dates to determine applicable computation, deduction, withholding and compliance obligations.</description>
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