Under the General Clauses Act 1897, an Act of Parliament comes into force on:

1. Section 5 of the GCA — Central Acts come into force on the date of Presidential assent unless a different date is specified. 2. Many Acts contain a specific commencement clause superseding this default. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_