Securities Transaction Tax Rules, 2004
 

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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
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