Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 28th September, 2022
S.O. …(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance
Act, 2022 (6 of 2022), the Central Government hereby appoints the 1st day of October, 2022, as the date on
which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act
shall come into force.
Under Secretary, Government of India
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