The Finance Act, 2021 received the assent of the President
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
The following Act of Parliament received the assent of the President on the 28th March, 2021, and is hereby published for general information:—
THE FINANCE ACT, 2021
An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.
BE it enacted by Parliament in the Seventy-second Year of the Republic of India as follows:––
CHAPTER I
PRELIMINARY
- (1) This Act may be called the Finance Act, 2021.
(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
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