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of <h1>Indian Commodities Transaction Tax Rules, 2013: Key Definitions, Tax Collection, Compliance, and Appeals Process Explained.</h1> The Commodities Transaction Tax Rules, 2013, established by the Indian Ministry of Finance, govern the taxation of commodities transactions. Effective from July 1, 2013, these rules define key terms and specify agricultural commodities subject to tax. The tax amount and related penalties are rounded to the nearest rupee. Recognized associations must collect and remit the tax to the government, filing returns by June 30 following the financial year. Non-compliance may lead to penalties and interest. Appeals against tax assessments can be made to the Commissioner of Income-tax (Appeals) and the Appellate Tribunal, following prescribed procedures and forms.
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