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<h1>Section 103 of Finance Act 2019 to Take Effect on September 1, per Notification No. 39/2019.</h1> The Central Government, through the Ministry of Finance's Department of Revenue, has issued Notification No. 39/2019 - Central Tax, declaring that Section 103 of the Finance (No. 2) Act, 2019 will come into effect on September 1, 2019. This notification, dated August 31, 2019, is authorized under the powers granted by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019. The notification has been signed by an Under Secretary of the Central Board of Indirect Taxes and Customs.