Section115
The Finance Act, 2013

Extent, commencement and application

In force As on 08 Oct 2026

Ministry Finance Cited by 3 provisions

Section 115 of the Finance Act, 2013 deals with extent, commencement and application. CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application.

CHAPTER VII

COMMODITIES TRANSACTION TAX

Extent, commencement and application.

115. (1) This Chapter extends to the whole of India.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(3) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.

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Section 115, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 115

What does Section 115 of the Finance Act deal with?

Section 115 of the Finance Act is headed "Extent, commencement and application". CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application.

How do I find court cases under Section 115 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 115, section 115 Finance Act 2013, section 115 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 115 of the Finance Act, and has it changed?

3 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.