Section 93 – Banking Cash Transaction Tax

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Extent, commencement and application

(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on the 1st day of June, 2005.

(3) It shall apply to taxable banking transactions entered into on or after the commencement of this Chapter.

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Section 94 – Banking Cash Transaction Tax

Banking Cash Transaction Tax / By /

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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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