Section 112A - This Chapter not to apply in certain cases - Finance Act, 2005

112A . 1 This Chapter not to apply in certain cases.- The provisions of this Chapter shall not apply to, or in relation to, the taxable banking transactions entered into on or after the 1st day of June, 2005,- (a) between a scheduled bank and a banking company or a co-operative bank; or (b) between a scheduled bank and another scheduled bank. ******************************* Notes : 1. Section 112A inserted by Taxation Laws (Amendment) Act, 2005, with effect from . 1-6-2005.