<h1>Amendment to Section 43: Agricultural Commodity Derivatives on Registered Exchanges Now Non-Speculative, Effective April 1, 2019.</h1> The tax treatment of trading in agricultural commodity derivatives is set to change. Currently, such transactions are considered speculative since they are exempt from the commodity transaction tax (CTT). To encourage participation, an amendment to section 43 is proposed, classifying these transactions as non-speculative if conducted in a registered stock exchange or association, despite not being subject to CTT. This change will be effective from April 1, 2019, impacting the assessment year 2019-20 and beyond.