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The CBIC has appoints, the 1st day of October, 2023, as the date on which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force.
Further appoints the 1st day of August, 2023, as the date on which the provisions of sections 149 to 154 of the said Act shall come into force.

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