https://www.taxtmi.com/article/detailed?id=5204 The Rules operationalize commodities transaction tax by excluding specified agricultural commodities, requiring recognized associations to collect and remit tax via prescribed banks with a challan, enforcing rounding rules for amounts, and mandating returns in Form No. 1 (paper or electronic) with specified computer media and security requirements. Returns are due by 30 June and must be signed by authorized officers; Assessing Officers may compel late filing. Administrative procedures cover notice of demand (Form No. 2), refund repayment to persons from whom tax was collected, and appeals in Form No. 3 and Form No. 4 with specified verification. en-us Tue, 23 Jul 2013 09:42:59 +0530 Tue, 23 Jul 2013 09:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5204 The Rules operationalize commodities transaction tax by excluding specified agricultural commodities, requiring recognized associations to collect and remit tax via prescribed banks with a challan, enforcing rounding rules for amounts, and mandating returns in Form No. 1 (paper or electronic) with specified computer media and security requirements. Returns are due by 30 June and must be signed by authorized officers; Assessing Officers may compel late filing. Administrative procedures cover notice of demand (Form No. 2), refund repayment to persons from whom tax was collected, and appeals in Form No. 3 and Form No. 4 with specified verification. Articles Income Tax Tue, 23 Jul 2013 09:42:59 +0530 https://www.taxtmi.com/article/detailed?id=5204