Section - 93 - Extent, commencement and application
BANKING CASH TRANSACTION TAX*CHAPTER VII OF THE FINANCE ACT, 2005BANKING CASH TRANSACTION TAXExtent, commencement and application.93. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.(2) It shall come into force on the 1st day of June, 2005.(3) It shall apply to taxable banking transactions entered into on or after the commencement of this Chapter.
*See Banking Cash Transaction Tax Rules, 2005 and Circulars No. 3/2005, dated 3-6-2005 and 6/2005, dated 25-7-2005.
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