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of <h1>Securities Transaction Tax must be collected and remitted by exchanges, mutual funds, and insurance directors per 2004 Rules.</h1> Every recognized stock exchange, mutual fund trustee, or authorized person managing a mutual fund, as well as directors of insurance companies authorized by their boards, must collect and remit securities transaction tax to the Central Government. This payment should be made using a securities transaction tax challan at any branch of the Reserve Bank of India, State Bank of India, or any authorized bank. This rule is part of the Securities Transaction Tax Rules, 2004, and was updated by a notification in 2022.
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