Charge of banking cash transaction tax

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....005, at the rate of 0.1 per cent. of the value of every such taxable banking transaction. (2) The banking cash transaction tax referred to in sub-section (1) shall be payable, - (i) in respect of taxable banking transaction referred to in sub-clause (a) of clause (8) of section 94, by the individual or Hindu undivided family referred to in sub-clause (i) or a person referred to in sub-clause....