| Other Direct Tax Provisions |
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Banking Cash Transaction Tax
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| No. |
Title |
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Extent, commencement and application |
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Definitions. |
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Charge of banking cash transaction tax. |
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Value of taxable banking transaction. |
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Collection and recovery of banking cash transaction tax. |
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Scheduled bank to furnish prescribed return. |
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Assessment. |
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Rectification of mistake. |
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Interest on delayed payment of banking cash transaction tax. |
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Penalty for failure to collect or pay banking cash transaction tax. |
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Penalty for failure to furnish prescribed return. |
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Penalty for failure to comply with notice. |
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Penalty not to be imposed in certain cases. |
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Application of certain provisions of Act 43 of 1961. |
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Appeals to Commissioner of Income-tax (Appeals). |
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Appeals to Appellate Tribunal. |
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False statement in verification, etc. |
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Institution of proceedings. |
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Power to make rules. |
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Power to remove difficulties. |
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