AS INTRODUCED IN LOK SABHA
ON 1ST FEBRUARY, 2021
Bill No. 15 of 2021
THE FINANCE BILL, 2021
A
BILL
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
Short title and commencement.
1. (1) This Act may be called the Finance Act, 2021.
(2) Save as otherwise provided in this Act,–
(a) sections 2 to 79 shall come into force on the 1st day of April, 2021;
(b) sections 99 to 114 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
