01/2023-Compensation Cess : Seeks to provide commencement date for Section 163 of the Finance act, 2023 · 31 Mar 2023

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 01/2023-Compensation Cess

New Delhi, the 31^st^ 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 1^st^ 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 Secretary, Government of India