Short title and commencement

Short title and commencement.—(1) This Act may be called the Kerala Finance Act, 2023.

1. (2) Save as otherwise provided in this Act,—
   • (a) section 11 shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this section and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision;
   • (b) the remaining provisions of this Act, shall come into force on the 1st day of April, 2023.