Banking Cash Transaction Tax

Section - 111 - Power to make rules

Power to make rules.

111. (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 98;
(b) - the time within which the return shall be furnished on receipt of notice under sub-section (2) of section 98;
(c) - the time within which refund shall be made under sub-section (3) of section 99;
(d) - the form in which an appeal under section 107 or section 108 may .... To read the full section download the app from Google Play store