Section - 112A - This Chapter not to apply in certain cases
8[This Chapter not to apply in certain cases.112A. The provisions of this Chapter shall not apply to, or in relation to, the taxable banking transactions entered into on or after the 1st day of June, 2005,-
(a)
-
between a scheduled bank and a banking company or a co-operative bank; or
(b)
-
between a scheduled bank and another scheduled bank.]
8. Inserted by the Taxation Laws (Amendment) Act, 2005, w.r.e.f. 1-6-2005.
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