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 -

(i) the 31st day of March, 2023, as the date on which the provisions of clauses (a) and (b) of section 135 of the said Act shall come into force;

(ii) the 1st day of April, 2023, as the date on which the provisions of sections 128 and 131 of the said Act shall come into force.

[F. No. 190354/45/2023-TRU]

VIKRAM VIJAY WANERE,

Under Secy.