The Government of West Bengal on August 21, 2023, published a notification regarding the date of Enforcement of the West Bengal Taxation Laws (Amendment) Act, 2022
The following has been stated namely: -
• It states that section 1 of the said Act has come into force with immediate effect upon notification of the said Act.
• It has appointed September 01, 2023, as the date on which sub-section (2), subsection (3), and sub-section (4) of section 2 of the said Act shall come into force.
• It has appointed September 01, 2023, as the date on which section 3 of the said Act shall come into force.
•It has appointed October 01, 2022, as the date on which sub-sections (1) to (13), subsection (15) and sub-section (16) of section 4 of the said Act shall be deemed to have come into force.
[Notification No. 1434-F.T]