The Central Board of Indirect Taxes and Customs (CBIC) has notified that the
provisions of Sections 118, 142, 148 and 150 of the Finance (No. 2) Act, 2024 (15 of
2024) shall come into force from 27 September 2024, whereas those of Sections
114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of said Act shall be effective
from 1 November 2024.
