Banking Cash Transaction Tax
Section - 93 - Extent, commencement and applicationSection - 94 - Definitions
Section - 95 - Charge of banking cash transaction tax
Section - 96 - Value of taxable banking transaction
Section - 97 - Collection and recovery of banking cash transaction tax
Section - 98 - Scheduled bank to furnish prescribed return
Section - 99 - Assessment
Section - 100 - Rectification of mistake
Section - 101 - Interest on delayed payment of banking cash transaction tax
Section - 102 - Penalty for failure to collect or pay banking cash transaction tax
Section - 103 - Penalty for failure to furnish prescribed return
Section - 104 - Penalty for failure to comply with notice
Section - 105 - Penalty not to be imposed in certain cases
Section - 106 - Application of certain provisions of Act 43 of 1961
Section - 107 - Appeals to Commissioner of Income-tax (Appeals)
Section - 108 - Appeals to Appellate Tribunal
Section - 109 - False statement in verification, etc.
Section - 110 - Institution of proceedings
Section - 111 - Power to make rules
Section - 112 - Power to remove difficulties
Section - 112A - This Chapter not to apply in certain cases
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