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    <title>Definitions</title>
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    <description>Section 94 defines banking cash transaction tax and key terms including Appellate Tribunal, Assessing Officer, Board, banking company, co-operative bank and scheduled bank; it declares &quot;prescribed&quot; to mean rules made by the Board and defines taxable banking transaction as specified cash withdrawals from non-savings accounts and cash receipts on encashment of term deposits from scheduled banks, with differing treatment for individuals and other persons.</description>
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    <pubDate>Wed, 22 Oct 2008 13:19:13 +0530</pubDate>
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      <title>Definitions</title>
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      <description>Section 94 defines banking cash transaction tax and key terms including Appellate Tribunal, Assessing Officer, Board, banking company, co-operative bank and scheduled bank; it declares &quot;prescribed&quot; to mean rules made by the Board and defines taxable banking transaction as specified cash withdrawals from non-savings accounts and cash receipts on encashment of term deposits from scheduled banks, with differing treatment for individuals and other persons.</description>
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      <pubDate>Wed, 22 Oct 2008 13:19:13 +0530</pubDate>
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