Commodities transaction tax collection requires recognised associations to collect and remit monthly to government even if not collected.

Recognised associations must collect commodities transaction tax from the seller or purchaser entering a taxable commodities transaction at the prescribed rates, and remit tax collected for each calendar month to the credit of the Central Government by the seventh day of the following month; failure to collect does not relieve the association of the obligation to pay the tax in accordance with the monthly remittance requirement.

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