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COMMODITIES TRANSACTION TAX

Income Tax - Tax Liability in special Circumstances / Specific Cases - 11 - (CTT) is been levied on taxable commodities transactions entered into in a recognized association. Salient features of this tax are given below:- will come into force from a .....

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ral commodities which are not liable to CTT are almond, barley, cardamom, castor seed, channa/gram, copra, coriander/dhaniya, cotton, cotton seed oilcake/kapasia khali, guar seed, isabgul seed, jeera, kapas, maize feed, pepper, potato, rape/mustard s .....

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o in the course of his business during the previous year shall be allowable as deduction, if the income arising from such taxable commodities transactions is included in the income computed under the head ―Profits and gains of business or profe .....

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