alleryStart learning →A force majeure notice can apply retrospectively from not before:
AStart of the 2017-18 year
BThe Act's commencement date
CThe Council's meeting date
DThe date of the Budget
Answer & Solution
Correct answer: B. The Act's commencement date
Section 168A(2) allows retrospective effect from a date not earlier than the commencement of the Act.
Keep practising Miscellaneous Provisions
Browse all Miscellaneous Provisions questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Supply of warehoused goods before clearance for home consumption is treated as:Services by any court or Tribunal under law are treated under Schedule III as:Software development and customisation is classed under Schedule II as:Supply of food or drink for human consumption as part of a service is a supply of:Under Schedule II, a works contract is a composite supply treated as:Treatment or process applied to another person's goods is a supply of:A lease or tenancy of land is treated under Schedule II as a supply of:Permanent transfer of assets with ITC availed is treated as: