MINISTRY OF LAW AND JUSTICE
New Delhi, the 27th March, 2020/Chaitra 7, 1942 (Saka)
The following Act of Parliament received the assent of the President on the 27th March, 2020, and is hereby published for general information:—
THE FINANCE ACT, 2020
NO. 12 OF 2020
[27th March, 2020.]
An Act to give effect to the financial proposals of the Central Government for the financial year 2020-2021.
BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:—
1. (1) This Act may be called the Finance Act, 2020.
(2) Save as otherwise provided in this Act,—
(a) sections 2 to 104 shall come into force on the 1st day of April, 2020;
(b) sections 116 to 129 and section 132 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.