Short title and commencement

Short title and commencement.—(1) This Act may be called the Kerala Taxation Laws (Amendment) Act, 2024.

1. (2) Save as otherwise provided in this Act,—
   • (a) section 2 and 4 of this Act shall be deemed to have come into force on the 1st day of August, 2024;
   • (b) sub-section
2. (34) of section 3 of this Act shall be deemed to have come into force on the 1st day of October, 2024;
   • (c) sub-sections
3. (1) and
4. (8) of section 3 of this Act shall come into force on the 1st day of April, 2025;
   • (d) the remaining provisions of this Act 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 Act 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.