Section 1 - Short title and commencement. - Finance Act, 2021

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 28th March, 2021/Chaitra 7, 1943 (Saka) The following Act of Parliament received the assent of the President on the 28th March, 2021, and is hereby published for general information:- THE FINANCE ACT, 2021 NO. 13 OF 2021 [28th March, 2021.] An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022. BE it enacted by Parliament in the Seventy-second Year of the Republic of India as follows: CHAPTER I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Finance Act, 2021. (2) Save as otherwise provided in this Act, (a) sections 2 to 88 shall come into force on the 1st day of April, 2021; (b) sections 108 to 123 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.