Banking cash transaction tax rules establish statutory rulemaking authority and set the rules' title and commencement. Notification exercises statutory rulemaking authority under the Finance Act, 2005 to prescribe rules implementing Chapter VII concerning the banking cash transaction tax. The rules are titled the Banking Cash Transaction Tax Rules, 2005 and specify their coming into force by a stated commencement date, thereby enabling administrative and procedural implementation of the Chapter VII tax regime.
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Provisions expressly mentioned in the judgment/order text.
Banking cash transaction tax rules establish statutory rulemaking authority and set the rules' title and commencement.
Notification exercises statutory rulemaking authority under the Finance Act, 2005 to prescribe rules implementing Chapter VII concerning the banking cash transaction tax. The rules are titled the Banking Cash Transaction Tax Rules, 2005 and specify their coming into force by a stated commencement date, thereby enabling administrative and procedural implementation of the Chapter VII tax regime.
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