Securities Transaction Tax applies nationwide to taxable securities transactions from its notified commencement upon notification by the Central Government. Section 96 provides that the Chapter on Securities Transaction Tax extends to the whole of India, shall come into force on a date appointed by the Central Government by notification in the Official Gazette, and applies to taxable securities transactions entered into on or after the commencement of the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Securities Transaction Tax applies nationwide to taxable securities transactions from its notified commencement upon notification by the Central Government.
Section 96 provides that the Chapter on Securities Transaction Tax extends to the whole of India, shall come into force on a date appointed by the Central Government by notification in the Official Gazette, and applies to taxable securities transactions entered into on or after the commencement of the Chapter.
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