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of <h1>Sections 100-114 of Finance Act 2022, excluding 110(c) and 111, effective from October 1, 2022.</h1> The Central Government has announced that provisions of sections 100 to 114 of the Finance Act, 2022, excluding clause (c) of section 110 and section 111, will be effective from October 1, 2022. This notification, issued by the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, is formalized under Notification No. 18/2022-Central Tax, dated September 28, 2022.
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