9 Sections of Finance Act, 2020 Applicable WEF 01.01.2021
As per the recent Notification (No. 92/2020-Central Tax), the Central Government appointed the 1st day of January, 2021, as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the said Act shall come into force.
Read more about Notification No 92/2020