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Section 36(1)(xvi) - Commodities Transaction Tax

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..... (CTT) Any amount of CTT paid by the assessee during the previous year on the taxable securities commodities transactions entered into by him in course of his business is allowed as deduction if the in .....

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..... esponding entry on the value of such transaction and such tax shall be payable by the purchaser or the seller, as the case may be. [ Section 117 of Finance Act, 2013 ] - Manuals - Ready reckoner - L .....

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