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of <h1>Finance Act 2023: Sections 137-162 Effective October 1; Sections 149-154 Begin August 1.</h1> The Central Government has announced the implementation dates for various sections of the Finance Act, 2023. Sections 137 to 162, excluding sections 149 to 154, will come into effect on October 1, 2023. Sections 149 to 154 will be enforced starting August 1, 2023. This notification was issued by the Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs.
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