Banking Cash Transaction Tax
Section - 94 - Definitions
Definitions.94. In this Chapter, unless the context otherwise requires,-
| (1) | - | "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961 (43 of 1961); |
| (2) | - | "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax or Deputy Commissioner of Income-tax or Joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; |
| (3) | - | "banking cash transaction tax" means tax leviable on the taxable banking transactions under the provisions of this Chapter; |
| 1[(3A) | - | "banking company" means a company to which the Banking Regulation Act, 1949 (10 of 1949) applies and includes any bank ref .... To read the full section download the app from Google Play store
24 October 2026
CA Industrial TraineeFytomax Nutrition Private Limited Aurangabad CA Inter View Details
CCI
Pro
|
CAclubindia
