Compensation Cess
01/2023
31-03-2023
Seeks to provide commencement date for Section 163 of the Finance act, 2023
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2023-Compensation Cess
New Delhi, the 31st March, 2023
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 1stday 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 Secretary, Government of India