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of <h1>Finance Act 2015: Key Provisions Implemented on October 15, 2019, as Notified by Ministry of Finance.</h1> The Central Government has designated October 15, 2019, as the effective date for implementing the provisions of section 139, clause (i) of section 143, and section 144 of the Finance Act, 2015. This action is taken under the authority granted by clause [A] of section 138 of the same Act. The notification was issued by the Ministry of Finance, Department of Economic Affairs, under reference number F. No. 1/14/EM/2015, and was signed by the Joint Secretary.
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