(1) This Act may be called the National Tax Tribunal Act, 2005.
(2) It extends to the whole of India.
(3) It shall come into force on such date1 as the Central 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.
128th December, 2005, vide notification No. S.O. 1826(E), dated 28 December, 2005, see Gazette of India, Extraordinary, Part II, sec. 3(ii).