SECURITIES TRANSACTION TAX RULES, 2004

INDEX

No.    Description

 

1.       Short title and commencement

2.       Definitions

3.       Value of taxable securities transaction

4.       Rounding off value of taxable securities transaction, securities transaction tax, etc

5.       Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund

6.       Payment of Securities Transaction Tax

7.       Return of taxable securities transactions

8.       Return by whom to be signed

9.       Time limit to be specified in the notice calling for return of taxable securities transaction         

10.      Notice of demand

11.      Prescribed time for refund of tax to the person from whom such amount was collected

12.      Form of appeal to Commissioner of Income-tax (Appeals)

13.      Form of appeal to Appellate Tribunal