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<h1>Finance Act: Income Tax Provisions Extended to Commodities Transaction Tax from April 1, 2018, per Sections Listed.</h1> The Finance Act, 2013 specifies that certain sections of the Income-tax Act, 1961, including sections 119, 120, 131, 133A, 156, 178, 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 282, and 288 to 293, are applicable to the commodities transaction tax in the same manner as they apply to income tax. This integration ensures that the procedural and administrative provisions governing income tax are similarly applied to the regulation and collection of the commodities transaction tax. The Finance Act, 2018, further amended these provisions effective April 1, 2018.