Finance Act 2022: Key Provisions Effective From October 1, 2022

Commencement Declaration: The Central Government, through a notification, officially declares October 1, 2022, as the effective date for certain provisions of the Finance Act 2022.

Relevant Sections Coming Into Force: Sections 100 to 114 of the Finance Act 2022 become operational, excluding clause (c) of section 110 and section 111.

Scope of Applicability: The activated sections cover various aspects of financial regulations and governance, impacting taxpayers and financial entities.

Exceptions Noted: Clause (c) of section 110 and section 111 are exempted from immediate enforcement, possibly indicating a phased rollout or specific considerations.

Preparedness Advisory: Businesses and individuals are advised to review the activated sections to ensure compliance with the updated financial regulations.

Government Official's Statement: The announcement is made by Rajeev Ranjan, Under Secretary, Government of India, signifying the government's commitment to financial reforms.

Immediate Implications: Financial institutions, taxpayers, and stakeholders should prepare for the implementation of the specified sections, aligning their operations with the new regulatory framework.

Note: The Finance Act 2022 brings significant changes, and stakeholders are encouraged to stay informed to navigate the evolving financial landscape effectively.