Securities Transaction Tax

Extent, commencement and application

Definitions

Charge of securities transaction tax

Value of taxable securities transaction

Collection and recovery of securities transaction tax.

Recognised stock exchange or Mutual Fund to furnish prescribed return.

Assessment

Rectification of mistake.

Interest on delayed payment of securities transaction tax

Penalty for failure failure to collect or pay securities transaction tax.

Penalty for failure to furnish prescribed return.

Penalty for failure to furnish prescribed return.

Penalty for failure to comply with notice.

Penalty not to be imposed in certain cases.

Application of certain provisions of Act 43 of 1961.

Appeals to Commissioner of Income-tax (Appeals).

Appeals to the Appellate Tribunal.

False statement in verification, etc.

Institution of Proceedings.

Chapter VII not to apply in certain cases.

Power to make rules.

Power to remove difficulties.