Subject
Provides commencement date for Section 163 of the Finance act, 2023
Content
S.O. ...(E). —In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (08 of 2023), the Central Government hereby appoints the 1st day of April,2023, as the date on which the provisions of section 163 of the said Act shall come into force.