Short title and commencement
FINANCE ACT, 2024
[NO. 8 OF 2024]
An Act to continue the existing rates of income-tax for the financial year 2024-2025 and to provide for certain relief to taxpayers and to make amendments in certain enactments.
Be it enacted by Parliament in the Seventy-fifth 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, 2024.
(2) Save as otherwise provided in this Act,—
| (a) | sections 2 to 10 shall come into force on the 1st day of April, 2024; | |
| (b) | sections 11 to 13 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. |