Section 115 - Commodities Transaction Tax - Extent, commencement and application - Finance Act, 2013

CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application 115. ( 1 ) This Chapter extends to the whole of India. ( 2 ) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. ( 3 ) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.