Commodities transaction tax defines core terms, authorised banks, and cross references other statutes for interpretation. Defines key terms for the commodities transaction tax regime: Act means the Finance Act, 2013; authorised bank means any bank appointed by the Reserve Bank as its agent; Form means a Form in the Appendix. Terms not defined in these Rules adopt meanings from the Finance Act, the Forward Contracts (Regulation) Act, the Income tax Act, or rules made under those laws.
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Provisions expressly mentioned in the judgment/order text.
Commodities transaction tax defines core terms, authorised banks, and cross references other statutes for interpretation.
Defines key terms for the commodities transaction tax regime: Act means the Finance Act, 2013; authorised bank means any bank appointed by the Reserve Bank as its agent; Form means a Form in the Appendix. Terms not defined in these Rules adopt meanings from the Finance Act, the Forward Contracts (Regulation) Act, the Income tax Act, or rules made under those laws.
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