New Tax Provisions Enforced:

Legal Basis: Gazette notification under Finance (No. 2) Act, 2019.

Effective Date: Provisions of section 100 enforced from September 1, 2020.

Authority: Central Government's directive, in exercise of statutory powers.

Nature of Directive: Official appointment for enactment of specified sections.

Issued By: Pramod Kumar, Director to the Government of India.

Impact: Implementation of new tax regulations in effect from the specified date.

Compliance Required: Businesses and taxpayers to adhere to the new provisions accordingly.