TaxTMI 
TaxTMI 
Securities Transaction Tax (1st Amendment), Rules, 2022
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....Transaction Tax Rules, 2004 (hereinafter referred to as the principal rules), after rule 5, the following rule shall be inserted, namely:- " 5A.Person responsible for collection and payment of securities transaction tax in case of Insurance Company.- In the case of an insurance company, the person responsible for collection and payment of securities transaction tax in accordance with sub-sections (2), (3) and (4) of section 100 of the Act, shall be the managing director or a whole-time director, as defined in clauses (54) and (94) of section 2 of the Companies Act, 2013 (18 of 2013), duly authorised by the Board of Directors of such company in this behalf.". 3. In the principal rules, for rule 6, the following rule shall be substituted, ....
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....e as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). (2A) The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in Form No. 1, Form No. 2 and Form No. 2A."; (iii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) In case of an insurance company, the return referred to in sub-rule (1) shall be furnished by the managi....
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....Policies issued by the Insurance company on or after the first day of February, 2021 S.No Name of equity oriented fund Unique Client Code of the fund Folio number of person from whom units purchased Name of person from whom units purchased PAN of person from whom units purchased Value of taxable securities transaction (in Rs.) Securities transaction tax Collectible (in Rs.) Securities transaction tax collected (in Rs.) 1 2 3 4 5 6 7 8 9 15. Month wise details of taxable securities transaction tax for the FY mentioned in column 4 S.No Month Name of equity oriented fund Unique Client Code of the fund Value of taxable securities transaction (in Rs.) Securities transac....