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of <h1>Stock exchanges, mutual fund/insurer agents, and lead merchant bankers must collect securities transaction tax and remit monthly by 7th</h1> Recognised stock exchanges must collect securities transaction tax from buyers or sellers entering taxable transactions at rates specified elsewhere; prescribed persons for mutual funds or insurance companies must collect tax when those entities buy units; lead merchant bankers must collect tax in respect of specified initial public offers and business trust initial offers. Taxes collected each calendar month must be remitted to the Central Government by the seventh day of the following month. If an exchange, prescribed person, or lead merchant banker fails to collect the tax, they remain liable to pay it to the Central Government.
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