Section 1 – Finance Acts

Short title and commencement

(1) This Act may be called the Finance (No. 2) Act, 2024.

(2) Save as otherwise provided in this Act,—

(a) sections 2 to 87 shall be deemed to have come into force on the 1st day of April, 2024;
(b) sections 114 to 157 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
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Advocate Shruti Goyal Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.