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Commencement of Finance Act amendments brings specified statutory changes into force from the appointed date

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Full Text of the Document

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....Sections 153 to 155 of the Finance Act, 2026 take effect on 1 November 2026. Their commencement activates the amendments enacted through these provisions, including amendments to sections 15, 34, 54 and 101A. The amendments accordingly apply from the appointed date, which establishes the operative commencement date for the specified Finance Act changes under central tax law.....

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