Section88
The Finance Act, 2024 (No. 2)

Short title and commencement

In force As on 08 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 88 of the Finance Act, 2024 (No. 2) deals with short title and commencement. CHAPTER IV DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Short title and commencement. The Act was enacted on 16 Aug 2024.

CHAPTER IV

DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024

Short title and commencement.

88. (1) This Scheme may be called the Direct Tax Vivad Se Vishwas Scheme, 2024.

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

Section 88, The Finance Act, 2024 (No. 2).

Questions about Section 88

What does Section 88 of the Finance Act, 2024 (No. 2) deal with?

Section 88 of the Finance Act, 2024 (No. 2) is headed "Short title and commencement". CHAPTER IV DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Short title and commencement.

How do I find court cases under Section 88 of the Finance Act, 2024 (No. 2)?

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, 2024 (No. 2) 88, section 88 Finance Act, 2024 (No. 2), section 88 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 88 of the Finance Act, 2024 (No. 2) enacted?

Section 88 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 88, was enacted on 16 Aug 2024. 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.