Central Goods and Services Tax

In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,

In section 122 of the Central Goods and Services TaxAct, after sub-section (1A), the following sub-section shall be inserted, namely:

Section 271FAA of the Income-tax Act shall be numbered as sub-section (1) thereof and in sub-section (1) as so renumbered, for the long line, the following shall be substituted, namely:

In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely: