Income-tax (First Amendment) Rules, 2005

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y: 20AB. Evidence of payment of security transaction tax for claiming deduction under section 88E The evidence of payment of securities transaction tax which is required to be furnished along with the return of income by the assessee under first proviso to section 88E,         (i)  on value of transaction entered into by him in a recognised stock exchange, shall be in Form No. 10DB and shall be verified in the manner indicated therein;            (ii) on value of transaction of sale, by him, of a unit of an equity oriented fund to the Mutual Fund, shall be in Form No. 10DC and shall be verified in the manner indicated there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....       9.         Stock broker code:             10.       Details of value of securities transactions and securities transaction tax collected from the assessee: Client code number Code* of transaction Value of transactions entered into during the financial year Total securities transaction tax collected from the assessee during the financial year Value of transactions(included in value given in column 3)entered into in the course of business by the assessee Securities transaction tax collected on value of transactions given in column 5 1 2 3 4 5 6 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... stock exchange; and     (b) the contract for the sale of such share or unit is settled by the actual delivery or transfer of such share or unit.   3. Sale of an equity share in a company or a unit of an equity oriented fund, where 03   (a) the transaction of such sale is entered into in a recognised stock exchange; and     (b) the contract for the sale of such share or unit is settled otherwise than by the actual delivery or transfer of such share or unit.   4. Sale of a derivative being option in securities, where the transaction of such sale is entered into in a recognised stock exchange. 04 5. Sale of a derivative being futures, where the transactio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;        Permanent Account Number (PAN) of the assessee:             4.         MAPIN of the assessee:             5.         Name of the Mutual Fund having the equity oriented fund of which units sold by the assessee to that Fund:             6.         Address of the Mutual Fund referred to in item 5: 7.Details of value of securities transactions and securities transaction tax collected from the person: Name o....