Commodities Transaction Tax

Section - 115 - Extent, commencement and application

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Section - 116 - Definitions

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Section - 117 - Charge of commodities transaction tax

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Section - 118 - Value of taxable commodities transaction

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Section - 119 - Collection and recovery of commodities transaction tax

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Section - 120 - Furnishing of return

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Section - 121 - Assessment

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Section - 122 - Rectification of mistake

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Section - 123 - Interest on delayed payment of commodities transaction tax

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Section - 124 - Penalty for failure to collect or pay commodities transaction tax

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Section - 125 - Penalty for failure to furnish return

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Section - 126 - Penalty for failure to comply with notice

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Section - 127 - Penalty not to be imposed in certain cases

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Section - 128 - Application of certain provisions of Income-tax Act

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Section - 129 - Appeal to Commissioner of Income-tax (Appeals)

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Section - 130 - Appeal to Appellate Tribunal

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Section - 131 - Punishment for false statement

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Section - 132 - Institution of prosecution

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Section - 132A - Chapter VII not to apply in certain cases

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Section - 133 - Power to make rules

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Section - 134 - Power to remove difficulties

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