Short title and commencement
(1) This Act may be called the Finance (No. 2) Act, 2024.
(2) Save as otherwise provided in this Act,—
| (a) | sections 2 to 87 shall be deemed to have come into force on the 1st day of April, 2024; | |
| (b) | sections 114 to 157 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. |