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of <h1>Finance Bill 2013 Clause 118 Aligns Commodities Transaction Tax with Income Tax Processes Using Income-tax Act Provisions</h1> Clause 118 of the Finance Bill, 2013, extends specific provisions of the Income-tax Act, 1961, to the commodities transaction tax. These provisions, including sections 120, 131, 133A, 156, 178, 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 282, and 288 to 293, address matters such as the issuance of demand notices, tax recovery and collection, and appeals to higher courts. They also cover the appearance of authorized representatives, among other procedural and administrative elements, thereby aligning the administration of commodities transaction tax with income tax processes.
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