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of <h1>Obligation under Rule 6 to deposit securities transaction tax collected under section 100 with Central Government through banks</h1> Rule 6 of the Securities Transaction Tax Rules, 2004 mandates that every recognised stock exchange, the trustee or authorised manager of a mutual fund, and the managing or whole-time director of an insurance company authorised by its Board, who is liable to collect and pay securities transaction tax under section 100 of the Act, must deposit the tax with the Central Government. Payment must be made by remitting the tax into any branch of the Reserve Bank of India, State Bank of India, or any authorised bank, accompanied by a securities transaction tax challan.
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