Value of taxable commodities transaction

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....erivative based on prices or indices of prices of commodity derivatives], shall be the price at which the ^2A[commodity derivative or commodity derivative based on prices or indices of prices of commodity derivatives] is traded; (b) in the case of a taxable commodities transaction relating to an option on commodity derivative ^3[or option in goods], shall be- (i) the option premi....

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.... 2. Substituted vide Section 150 of the Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as, "commodity derivative" 2A. Substituted vide Section 150 of the Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as, "commodity derivative" 3. Inserted vide Section 150 of the Finance Act, 2020 dated 27-03-2020 w.e.f. 01-....