Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) - 2 of 2022 - Income Tax
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Securities Transaction Tax reporting requires electronic filing of prescribed forms and SFTP submission by reporting institutions. Mandates electronic submission of Securities Transaction Tax returns by the specified classes of persons, introducing Form No. 2A for insurance companies and empowering the DGIT (Systems) to prescribe formats and security standards. Reporting institutions must register (Annexure A), prepare data files per Annexure C specifications (ASCII, pipe-delimited, header and detail records), and submit via SFTP using supplied credentials. Returns must be signed, verified and furnished by the responsible person and filed on or before the 30th June following the financial year; Annexure B contains the Form No. 1, Form No. 2 and Form No. 2A templates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Securities Transaction Tax reporting requires electronic filing of prescribed forms and SFTP submission by reporting institutions.
Mandates electronic submission of Securities Transaction Tax returns by the specified classes of persons, introducing Form No. 2A for insurance companies and empowering the DGIT (Systems) to prescribe formats and security standards. Reporting institutions must register (Annexure A), prepare data files per Annexure C specifications (ASCII, pipe-delimited, header and detail records), and submit via SFTP using supplied credentials. Returns must be signed, verified and furnished by the responsible person and filed on or before the 30th June following the financial year; Annexure B contains the Form No. 1, Form No. 2 and Form No. 2A templates.
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