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    <title>Commodities Transaction Tax Rules, 2013</title>
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    <description>These rules operationalise the Commodities Transaction Tax regime by defining key terms and agricultural commodities, prescribing rounding rules, mandating recognised associations to remit tax via specified banks with a challan, and requiring annual returns in Form No. 1 (with Schedules A and B) filed on paper or electronically by 30 June following the financial year. Returns must be signed by authorised officers; Assessing Officers issue Form No. 2 notices for demand; refunded amounts received on assessment must be returned to persons from whom tax was collected within thirty days; appeals proceed by Forms No. 3 and No. 4 under prescribed verification and fee procedures.</description>
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    <pubDate>Wed, 19 Jun 2013 00:00:00 +0530</pubDate>
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