Securities Transaction Tax
[ Chapter VII of The Finance (No. 2) Act, 2004 ]


Section No. Particulars
96   Extent, commencement and application

97   Definitions

98   Charge of securities transaction tax

99   Value of taxable securities transaction

100   Collection and recovery of securities transaction tax

101   Recognised Stock Exchange or Mutual Fund to furnish prescribed return

102   Assessment

103   Rectification of mistake

104   Interest on delayed payment of securities transaction tax

105   Penalty for failure to collect or pay securities transaction tax

106   Penalty for failure to furnish prescribed return

107   Penalty for failure to comply with notice

108   Penalty not to be imposed in certain cases

109   Application of certain provisions of Act 43 of 1961

110   Appeals to Commissioner of Income-tax (Appeals)

111   Appeals to Appellate Tribunal

112   False statement in verification, etc.

113   Institution of proceedings

114   Power to make rules

115   Power to remove difficulties