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....ommissioner of Income-tax or Deputy Commissioner of Income-tax or Joint Commissioner of Income- tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; (3) "banking cash transaction tax" means tax leviable on the taxable banking transac....

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....ia Act, 1955(23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959(38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970(5 of 1970), or under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980(40 of 1980), or any other bank being....

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....ty thousand rupees], in case such term deposit or deposits are in the name of any individual or Hindu undivided family: (ii) one lakh rupees, in case such term deposit or deposits are by any person other than any individual or Hindu undivided family ; or (c) a transaction, being receipt of cash from any scheduled bank exceeding ten thousand rupees on any single day by a person on encashment of t....