Subject
Brings into effect provisions of section 112 of the Finance Act 2021 - Interest payable on net liability
Content
S.O. 2129(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 112 of the said Act shall come into force.