Commencement date change: notification under section 11 of the Finance Act, 2019 deferred to a later start date. The Central Government, exercising powers under section 11 of the Finance Act, 2019, amends the earlier notification published as S.O. 115 (E) by substituting the originally specified commencement date with a later commencement date, thereby deferring the operative start of the measures in the principal notification; the amendment is promulgated by a Ministry of Finance notification dated 30 March 2020 and cites the Gazette publications of the principal instrument and its prior amendment.