Commencement of subsection provisions triggers enforceability of annual return and reconciliation statement obligations under the Finance Act. The Governor has appointed 1st August 2021 as the date on which sub-sections (3) and (4) of section 3 of the West Bengal Finance Act, 2021 are deemed to have come into force; those provisions relate to the annual return and the reconciliation statement, and the notification functions as a statutory commencement instrument making those compliance obligations effective from the appointed date.