Commodities transaction tax: specified Income tax Act procedural provisions to apply, extending notice, recovery and appeal mechanisms. Application of specified provisions of the Income tax Act to commodities transaction tax makes procedural and enforcement mechanisms available, including issue of notice of demand, recovery and collection of tax, search and procedural powers, and recognition of authorised representatives, and extends the appeals framework so far as may be to the commodities transaction tax context.
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Provisions expressly mentioned in the judgment/order text.
Commodities transaction tax: specified Income tax Act procedural provisions to apply, extending notice, recovery and appeal mechanisms.
Application of specified provisions of the Income tax Act to commodities transaction tax makes procedural and enforcement mechanisms available, including issue of notice of demand, recovery and collection of tax, search and procedural powers, and recognition of authorised representatives, and extends the appeals framework so far as may be to the commodities transaction tax context.
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