GOI notifies the Finance Act 2021, post assent/ final approval of the Hon’ble President of India on the Budget proposals (2021) in respect of financial and direct/ indirect taxation issues related to FY 2021-22/ AY 2022-23 (Download pdf copy).
MINISTRY OF LAW AND JUSTICE
New Delhi, the 28th March, 2021/ Chaitra 7, 1943 (Saka)
The following Act of Parliament received the assent of the President on the 28th March, 2021, and is hereby published for general information:-
THE FINANCE ACT, 2021
No. 13 of 2021 [28th March, 2021]
An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.
BE it enacted by Parliament in the Seventy-second Year of the Republic of India as follows:–
Short title and commencement
1. (1) This Act may be called the Finance Act, 2021.
(2) Save as otherwise provided in this Act,–
(a) sections 2 to 88 shall come into force on the 1st day of April, 2021;
(b) sections 108 to 123 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (contd… please refer above attachment)