{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A12YR5","written":"A12-YR5","title":"Odisha Finance Act, 2026","status":"As at 8 September 2026. In force from 1 February 2026.","path":"/A12-YR5","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Odisha Finance Act, 2026 [A12-YR5]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","1 February 2026","."]},{"kind":"line","segs":["Dates: made 1 February 2026; in force 1 February 2026; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Jurisdiction: Odisha [IN-OR]. Made by the Legislature of Odisha."]},{"kind":"line","segs":["Synthetic. This instrument, its title, its number and its words are generated by the register."]},{"kind":"line","segs":["Cite: Odisha Finance Act, 2026, Odisha Act 4 of 2026 [A12-YR5]. Machine: A12-YR5."]},{"kind":"item","segs":["Preamble"]},{"kind":"heading","segs":["Sections (3)"]},{"kind":"item","segs":[{"text":"Section 1. Short title and commencement","href":"/SC7-XP3"}," [SC7-XP3]"]},{"kind":"item","segs":[{"text":"Section 2. Rates of tax","href":"/SC7-XQ1"}," [SC7-XQ1]"]},{"kind":"item","segs":[{"text":"Section 3. Duration","href":"/SC7-XRZ"}," [SC7-XRZ]"]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["No recital of a power is printed."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"Section 1. Short title and commencement","path":"/SC7-XP3","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 2. Rates of tax","path":"/SC7-XQ1","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 3. Duration","path":"/SC7-XRZ","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"arrangement","version":null,"versions":[]},"particulars":[{"label":"Class","value":"Act of the State Legislature"},{"label":"Citation","value":"Odisha Act 4 of 2026"},{"label":"Number","value":"Odisha Act 4 of 2026"},{"label":"Authority","value":"Legislature of Odisha"},{"label":"Assent","value":"1 February 2026"},{"label":"Published","value":"1 February 2026"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN-OR"}],"jurisdiction":"IN-OR","dates":{"made":"2026-02-01","inForce":"2026-02-01","ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A12-YR5","text":"Odisha Finance Act, 2026 [A12-YR5]\nAs at 8 September 2026. In force from 1 February 2026.\nDates: made 1 February 2026; in force 1 February 2026; ceased none recorded. Gazette: none recorded. Band A.\nJurisdiction: Odisha [IN-OR]. Made by the Legislature of Odisha.\nSynthetic. This instrument, its title, its number and its words are generated by the register.\nCite: Odisha Finance Act, 2026, Odisha Act 4 of 2026 [A12-YR5]. Machine: A12-YR5.\nPreamble\nSections (3)\nSection 1. Short title and commencement [SC7-XP3]\nSection 2. Rates of tax [SC7-XQ1]\nSection 3. Duration [SC7-XRZ]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (0)\nnone\nNot held (0)\nnone"}