Section 112 – Banking Cash Transaction Tax

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Power to remove difficultiesPower to remove difficulties

1) If any difficulty arises in giving effect to the provisions of this Chapter, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of this Chapter come into force.

(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.

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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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