{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"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.","html":"<p><b>FINANCE ACT, 2023</b></p><p><b>[NO. 8 OF 2023]</b></p><p><i>An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.</i></p><p>BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:—</p><p><b><i>CHAPTER I</i></b></p><p><b>PRELIMINARY</b></p><p><b>Short title and commencement.</b></p><p><b>1. </b> (1) This Act may be called the Finance Act, 2023.</p><p><span class=\"num\">(2)</span> Save as otherwise provided in this Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>sections 2 to 127 shall come into force on the 1st day of April, 2023;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>sections 128 to 163 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.</td></tr></table></div>","words":109,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/1/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}