Seeks to bring in force provisions of section 163 of the Finance Act, 2023 - 01/2023 - Compensation CESS

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 01/2023-Compensation Cess New Delhi, the 31st March, 2023 S.O. 1566(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. [F. No. 190354/85/2021-TRU] VIKRAM VIJAY WANERE, Under Secy.