The Central Board Of Indirect Taxes And Customs (CBIC) on October 26, 2026, in exercise of the powers conferred under Section 1(2)(b) of the Finance Act, 2026 (Act No. 4 of 2026), has appointed November 1, 2026, as the date on which Sections 153 to 155 of the Finance Act, 2026, shall come into force.
[Notification No. 03/2026–Central Tax]