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Section 155 TFA (The Finance Act, 2023): In section 122 of the Central Goods and Services TaxAct, after sub-section (1A), the following sub-section shall be inserted, namely: | Law on Tips | Law on Tips
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The Finance Act, 2023
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Chapter IIIDIR — ECT TAXES, Income-tax
Section 155
In section 122 of the Central Goods and Services TaxAct, after sub-section (1A), the following sub-section shall be inserted, namely:
"(1B)Any electronic commerce operator who—
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§94
In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,
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§119
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:
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§121
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:
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§122
In section 275 of the Income-tax Act,
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§15
In section 44AB of the Income-taxAct, for the first proviso, the following proviso shall be substituted with effect from the 1st day ofApril, 2024, namely:
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§123
In section 276A of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:
TFA
Printed from Law on Tips • The Finance Act, 2023
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