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of <h1>Finance Bill 2013: Clause 109 mandates recognized associations to collect and remit commodities transaction tax to the government.</h1> Clause 109 of the Finance Bill, 2013 mandates that every recognized association must collect commodities transaction tax from sellers engaging in taxable transactions within the association. The collected tax must be credited to the Central Government by the seventh day of the month following the collection. If an association fails to collect the tax, it remains liable to pay the tax to the government by the specified deadline.
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