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<h1>Appointed date fixed for commencement of section 123 of the Finance Act, enabling its enforcement from the specified date.</h1> The Central Government notifies that the provisions of section 123 of the Finance Act, 2021 shall come into force on the 1st day of October, 2023, issued under clause (b) of sub section (2) of section 1 of the Finance Act, 2021 as a Central Tax notification by the Ministry of Finance, Central Board of Indirect Taxes and Customs.