Finance Act 2015

SECURITIES TRANSACTION TAX RULES, 2004

NOTIFICATION NO. SO 1059(E), DATED 28-9-2004

In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 114 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government hereby makes the following rules for carrying out the provisions of Chapter VII of the said Act relating to securities transaction tax. namely :—

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S.1 Short title and commencement.

S.2 Definitions.

S.3 Value of taxable securities transaction.

S.4 Rounding off value of taxable securities transaction, securities transaction tax, etc.

S.5 Person responsible for collection and payment of securities transaction tax in case of a Mutual Fund.

S.6 Payment of Securities Transaction Tax.

S.7 Return of taxable securities transactions.

S.8 Return by whom to be signed.

S.9 Time limit to be specified in the notice calling for return of taxable securities transaction.

S.10 Notice of demand.

S.11 Prescribed time for refund of tax to the person from whom such amount was collected.

S.12 Form of appeal to Commissioner of Income-tax (Appeals).

S.13 Form of appeal to Appellate Tribunal.

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