Be it enacted by Parliament in the Forty-seventh Year of the Republic of India as follows:
PRELIMINARY
(1) This Act may be called the Finance (No. 2) Act, 1996.
(2) Save as otherwise provided in this Act, Sections 2 to 58 and Section 88 shall be deemed to have come into force on the 1st day of April, 1996.]
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1 Received the assent of the President on September 28, 1996.