Section 106 – Banking Cash Transaction Tax

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The provisions of the following sections of the Income-tax Act, 1961, as in force from time to time, shall apply, so far as may be, in relation to banking cash transaction tax as they apply in relation to income-tax:—

120,131,133A, 156, 178, 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 282 and 288 to 293.

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Section 94 – Banking Cash Transaction Tax

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Definitions In this Chapter, unless the context otherwise requires,— (1)   “Appellate Tribunal” means the Appellate Tribunal constituted under section 252 of the Income-tax Act,…

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