Finance Act 2023: New Provisions to Come into Force
The Central Government of India has announced the implementation dates for specific provisions under the Finance Act, 2023 (08 of 2023). According to Notification No. 21/2023-Customs (N.T.), the provisions of clauses (a) and (b) of section 135 will come into effect on March 31, 2023. Additionally, sections 128 and 131 of the Finance Act will be enforced starting April 1, 2023.
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