Section 1 - Short title and commencement. - Finance Act, 2023

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 31st March, 2023 / Chaitra 10, 1945 (Saka) The following Act of Parliament received the assent of the President on the 31st March, 2023 and is hereby published for general information: THE FINANCE ACT, 2023 No. 8 OF 2023 [31st March, 2023.] An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024. BE it enacted by Parliament in the Seventy-fourth 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, 2023. (2) Save as otherwise provided in this Act, (a) sections 2 to 127 shall come into force on the 1st day of April, 2023; (b) sections 128 to 163 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.