Banking cash transaction tax applies to large cash withdrawals and term deposit encashments exceeding specified thresholds. Section 94 defines banking cash transaction tax and key terms including Appellate Tribunal, Assessing Officer, Board, banking company, co-operative bank and scheduled bank; it declares 'prescribed' to mean rules made by the Board and defines taxable banking transaction as specified cash withdrawals from non-savings accounts and cash receipts on encashment of term deposits from scheduled banks, with differing treatment for individuals and other persons.