Commencement of Finance Act provisions: central government notifies commencement dates for specified sections of the Act. The Central Government, invoking clause (b) of sub section (2) of section 1 of the Finance Act, 2023, appointed commencement dates by notification: the 31st March, 2023 for clauses (a) and (b) of section 135, and the 1st April, 2023 for sections 128 and 131, effecting the administrative activation of those statutory provisions.
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Commencement of Finance Act provisions: central government notifies commencement dates for specified sections of the Act.
The Central Government, invoking clause (b) of sub section (2) of section 1 of the Finance Act, 2023, appointed commencement dates by notification: the 31st March, 2023 for clauses (a) and (b) of section 135, and the 1st April, 2023 for sections 128 and 131, effecting the administrative activation of those statutory provisions.
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