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of <h1>Definitions and Scope of Commodities Transaction Tax Under Clause 106 of the Finance Bill, 2013</h1> Clause 106 of the Finance Bill, 2013, provides definitions for terms related to the Commodities Transaction Tax. It defines 'Appellate Tribunal' as the entity under section 252 of the Income Tax Act, 1961, and 'Assessing Officer' as various authorized income tax officials. The 'Board' refers to the Central Board of Direct Taxes. The 'commodities transaction tax' is a tax on taxable commodities transactions, while 'commodity derivative' includes non-ready delivery contracts and contracts for differences based on goods prices, services, or weather. 'Taxable commodities transaction' involves non-agricultural commodity derivatives in recognized associations, with undefined terms adopting meanings from related Acts.
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