Notification 92/2020 - Central Tax

Date: December 22, 2020

Effective From: December 22, 2020

Subject

Brings into effect certain provisions of the Finance Act, 2020 from Jan 1, 2021

Content

S.O. 4643(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force.

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