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Commodities Transaction Tax

Section 102 : Extent, commencement and application
Section 103 : Definitions
Section 104 : Charge of commodities transaction tax.
Section 105 : Value of taxable commodities
Section 106 : Collection and recovery of commodities transaction tax.
Section 107 : Furnishing of return.
Section 108 : Assessment.
Section 109 : Rectification of mistake.
Section 110 : Interest on delayed payment of commodities transaction tax.
Section 111 : Penalty for failure to collect or pay commodities transaction tax.
Section 112 : Penalty for failure to furnish return.
Section 113 : Penalty for failure to comply with notice.
Section 114 : Penalty not to be imposed in certain cases.
Section 115 : Application of certain provisions of Income-tax Act.
Section 116 : Appeal to Commissioner of Income-tax (Appeals).
Section 117 : Appeal to Appellate Tribunal.
Section 118 : Punishment for false statement.
Section 119 : Institution of prosecution.
Section 120 : Power to make rules.
Section 121 : Power to remove difficulties.
Section 121A : Provisions of Chapter VII not to apply to taxable commodities transaction
 
 
 
 
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