Mutual fund securities transaction return requires reporting transaction values, tax collectible/paid, and interest particulars. Form No. 02 requires Mutual Funds to report identifying details and aggregate figures for taxable securities transactions, including value of taxable transactions, securities transaction tax collectible, tax collected, tax paid, net payable or refundable, and interest payable and paid under section 104. Reporting is supported by Schedule A (trustees), Schedule B (fund-level transaction and seller details with PAN/MAPIN and subtotals per equity oriented fund) and Schedule C (monthly fund-level transaction and tax particulars, deposit details and subtotals). The return must be verified by an authorised declarant attesting to its accuracy under the Finance (No.2) Act, 2004 and the Rules.
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Mutual fund securities transaction return requires reporting transaction values, tax collectible/paid, and interest particulars.
Form No. 02 requires Mutual Funds to report identifying details and aggregate figures for taxable securities transactions, including value of taxable transactions, securities transaction tax collectible, tax collected, tax paid, net payable or refundable, and interest payable and paid under section 104. Reporting is supported by Schedule A (trustees), Schedule B (fund-level transaction and seller details with PAN/MAPIN and subtotals per equity oriented fund) and Schedule C (monthly fund-level transaction and tax particulars, deposit details and subtotals). The return must be verified by an authorised declarant attesting to its accuracy under the Finance (No.2) Act, 2004 and the Rules.
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