Charge of banking cash transaction tax.

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..... after the 1st day of June, 2005, at the rate of 0.1 per cent of the value of every such taxable banking transaction. (2) The banking cash transaction tax referred to in sub-section (1) shall be payable,— ( i ) in respect of taxable banking transaction referred to in sub-clause ( a )of clause ( 8 )of section 94, by the individual or Hindu undivided family referred to in sub-clause .....

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