Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115] [Entire Act] Union of India - Subsection Section 115(3) in Finance Act, 2013 (3)It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.