Securities Transaction Tax
Section - 114 - Power to make rules
Power to make rules.114. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
| (a) | - | the time within which the return shall be delivered or caused to be delivered to the Assessing Officer or to any other agency and the form and the manner in which such return shall be furnished under sub-section (1) or sub-section (2) of section 101; |
| (b) | - | the time within which the return shall be furnished on receipt of notice under sub-section (2) of section 101; |
| (c) | - | the form in which an appeal under section 110 or section 111 may be filed and the manner in which they may be verified; |
| (d) | - | any other matter whic .... To read the full section download the app from Google Play store
22 June 2026
Finance Manager- Chartered AccountantTriveni Turbine Limited Bengaluru CA View Details
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CA Articled Trainee And Paid AssistantSKAA & Associates New Delhi CA Inter View Details |
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