Kindly note that the Finance Bill, 2019 (Hereinafter “the Bill”) has not yet been assented into Law. As such the provisions of the said Bill are not in operation. Please be advised that the Bill initially released had indicated that the commencement date of all other provisions except Sections 7, 12 and 46 was 1st October 2019. However, the updated version specifically highlights under Section 1 that the commencement dates of the Finance Act, 2019 are as follows:-