# The Finance Act, 2026, Section 1: Short title and commencement

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/1/

## Text

FINANCE ACT, 2026 [ACT NO. 4 OF 2026*] An Act to give effect to the financial proposals of the Central Government for the financial year 2026-27. BE it enacted by Parliament in the Seventy-seventh 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, 2026. (2) Save as otherwise provided in this Act,— (a) | sections 2 to 129, clause (b) of section 152 and section 156 shall come into force on the 1st day of April, 2026; (b) | sections 153 to 155 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. *. Dated 30-3-2026.

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