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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>STTS-1 return for recognised stock exchanges: reporting taxable securities transactions, STT collections and payments under section 104</h1> Form No. 1 (STTS-1) under the Securities Transaction Tax Rules, 2004 prescribes the return to be filed only by recognised stock exchanges detailing taxable securities transactions for a financial year. It requires disclosure of exchange identity, PAN, jurisdiction, and a code-wise breakup of the value of taxable transactions and securities transaction tax (STT) collectible, collected, and paid, including any interest under section 104. Schedules A and B capture broker, clearing member, and client-wise details for equity and derivative transactions (codes 01-05), while Schedule C captures month-wise aggregates and payment particulars. A verification clause mandates a responsible officer to certify accuracy and compliance.