Commodities Transaction Tax

Section - 128 - Application of certain provisions of Income-tax Act

Application of certain provisions of Income-tax Act.

128. The provisions of sections 11[119,] 120, 131, 133A, 156, 178, 220 to 227, 229, 232, 260A, 261, 262, 265 to 269, 278B, 282 and 288 to 293 of the Income-tax Act, 1961 (43 of 1961) shall apply, so far as may be, in relation to commodities transaction tax, as they apply in relation to income-tax.

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11. Inserted by the Finance Act, 2018, w.e.f. 1-4-2018.

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