Notification No. 28/2023
Date: July 31, 2023
Subject: Appointment of dates for enforcement of specified provisions of the Finance Act, 2023.
Description:
Sections 149 to 154 of the Finance Act, 2023 come into force from 01 August 2023.
Sections 137 to 162, excluding sections 149 to 154, come into force from 01 October 2023.
Effective Date of Notification:
01 August 2023 and 01 October 2023, as applicable