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    <description>The Act is titled the Finance Act, 2026 and establishes a staggered commencement: sections 2-113, clause (b) of section 136 and section 140 commence on 1 April 2026; clauses (c) and (d) of section 136 and section 142 commence on 1 May 2026; and sections 137-139 commence on dates the Central Government appoints by notification in the Official Gazette.</description>
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