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of <h1>Guidelines Issued for Scrutiny of 2004-05 Securities Transaction Tax Returns u/s 102 of Finance Act 2004.</h1> The circular outlines scrutiny guidelines for the Securities Transaction Tax (STT) as per the Finance (No. 2) Act, 2004. It mandates a detailed examination of all returns of taxable securities transactions for the financial year 2004-05, which were due in June 2005. The returns will be scrutinized under section 102 of the Act. Feedback is requested to enhance the administration of STT.
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