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of <h1>New Section 112A Excludes Certain Banking Transactions from Chapter VII of Finance Act 2005 from June 1, 2005.</h1> Section 112A has been added to Chapter VII of the Finance Act, 2005, effective from June 1, 2005. This section stipulates that the provisions of this Chapter do not apply to taxable banking transactions conducted on or after this date between a scheduled bank and a banking company or co-operative bank, or between two scheduled banks.
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