Short title and commencement
FINANCE ACT, 2023
[NO. 8 OF 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. |