Form No. 10DC - Form for evidence of payment of securities transaction tax on transactions of sale of unit of equity oriented fund to the Mutual Fund (Omitted).
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Securities Transaction Tax reporting: form-based evidence requirement for STT on sales of equity fund units to mutual funds, with separate filings per fund. Form No. 10DC required assessees to provide identification (name, address, PAN, MAPIN), mutual fund and equity oriented fund details, and annual tabulated values of transactions and securities transaction tax collected, including separate reporting of transactions in the course of business and tax thereon, accompanied by a signed verification. The form had instructions to be furnished separately for each mutual fund and to report units of each equity oriented fund separately.
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Provisions expressly mentioned in the judgment/order text.
Securities Transaction Tax reporting: form-based evidence requirement for STT on sales of equity fund units to mutual funds, with separate filings per fund.
Form No. 10DC required assessees to provide identification (name, address, PAN, MAPIN), mutual fund and equity oriented fund details, and annual tabulated values of transactions and securities transaction tax collected, including separate reporting of transactions in the course of business and tax thereon, accompanied by a signed verification. The form had instructions to be furnished separately for each mutual fund and to report units of each equity oriented fund separately.
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