# The Finance Act, 2013, Section 115: Extent, commencement and application

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/115/

## Text

CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application. 115. (1) This Chapter extends to the whole of India. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter. © Copyright. Taxmann Publications Pvt. Ltd.

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