Securities Transaction Tax Rules, 2004


Rule No. Particulars
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