The Central Government has notified the Finance Act 2021 in its Gazette dated 28th March 2021.
Save as otherwise provided in thr Act,Sections 2 to 88 shall come into force on the 1st day of April, 2021 and Sections 108 to 123 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Copy of the notified Act is attached