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of <h1>Stock exchange must collect commodities transaction tax from sellers monthly and pay government by seventh day following month</h1> A recognised stock exchange (assessee) must collect commodities transaction tax from sellers entering into taxable commodities transactions on that exchange at the rate specified by law. The tax collected each calendar month must be paid to the Central Government by the seventh day of the following month. If the exchange fails to collect the tax, it remains liable to pay the tax to the Government by the same deadline notwithstanding the failure to collect.
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