Sections 137 to 162 of the Finance Act, 2023 (the FA, 2023) (except Sections 149 to 154) will come into force from October 01, 2023 vide Notification no. 28/2023-Central Tax dated July 31, 2023.
Sections 149 to 154 of the FA, 2023 came into effect from August 01, 2023, and the same has not been covered under this Article.
You can access the detailed article from the below link: CLICK HERE
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