Speak now

1. (1) This Act may be called the Finance Act, 2021. Short title and commencement. (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.