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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