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        F. Acts / Amendment Acts

        Section 112A - This Chapter not to apply in certain cases

        Finance Act, 2005
        Chapter VII
        BANKING CASH TRANSACTION TAX

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        Exclusion of banking cash transaction tax: specified interbank transactions between regulated banks fall outside the Chapter's scope. The Chapter's provisions do not apply to taxable banking transactions entered on or after 1 June 2005 when they are (a) between a scheduled bank and a banking company or a co-operative bank, or (b) between a scheduled bank and another scheduled bank, thereby excluding specified interbank transactions from the Chapter's scope.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Exclusion of banking cash transaction tax: specified interbank transactions between regulated banks fall outside the Chapter's scope.

                              The Chapter's provisions do not apply to taxable banking transactions entered on or after 1 June 2005 when they are (a) between a scheduled bank and a banking company or a co-operative bank, or (b) between a scheduled bank and another scheduled bank, thereby excluding specified interbank transactions from the Chapter's scope.


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