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