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Banking Cash Transaction Tax Rules, 2005

Category : Centralrules

Banking Cash Transaction Tax Rules 2005 Notification S O 737 E In exercise of the powers conferred by sub section 1 read with subsection 2 of section 111 of the Finance Act 2005 18 of 2005 the Central Government hereby makes the following rules for carrying out the provisions of Chapter VII of the said Act relating to banking cash transaction tax namely 1 Short title and commencement 1 These rules may be called the Banking Cash Transaction Tax Rules 2005 2 They shall come into force on the 1st day of June 2005 2 Definitions 1 In these rules unless the context otherwise requires a Act means the Finance Act 2005 18 of 2005 b authorised bank means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub section 1 of section 45 of the Reserve Bank of India Act 1934 2 of 1934 c Form means a Form set out in the Appendix to these rules 2 Words and expressions used and not defined in these...