Provisions of Finance Act 2015 related to Foreign Exchange Act with respect to debt instruments to be effective from 15.10.2019. CBDT Notification
MINISTRY OF FINANCE
(Department of Economic Affairs)
NOTIFICATION
New Delhi, the 15th October, 2019
S.O. 3715(E).—In exercise of the powers conferred by clause [A] of section 138 of the Finance Act, 2015 (20 of 2015), the Central Government hereby appoints the 15th day of October, 2019 as the date on which the provisions of section 139, clause (i) of section 143 and section 144 of the said Act shall come into force.
[F. No. l/14/EM/2015]
ANAND MOHAN BAJAJ, Jt. Secy.
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