The Government has notified the Finance Act, 2021 (“Finance Act”) to give effect to the financial proposals of the Central Government for the financial year 2021-2022 that was introduced in Lok Sabha on February 1, 2021 and passed on March 23, 2021 with 127 new amendments in comparison to the bill presented. The Finance Bill 2021 further received the assent of President on March 28, 2021 and became the Finance Act.
The Finance Act introduced can be accessed at: http://egazette.nic.in/WriteReadData/2021/226208.pdf