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Securities Transaction Tax

 
Section 96 : Extent, commencement and application
Section 97 : Definitions
Section 98 : Charge of securities transaction tax
Section 99 : Value of taxable securities transaction
Section 100 : Collection and recovery of securities transaction tax.
Section 101 : Recognised stock exchange or Mutual Fund to furnish prescribed return.
Section 102 : Assessment
Section 103 : Rectification of mistake.
Section 104 : Interest on delayed payment of securities transaction tax
Section 105 : Penalty for failure failure to collect or pay securities transaction tax.
Section 106 : Penalty for failure to furnish prescribed return.
Section 106 : Penalty for failure to furnish prescribed return.
Section 107 : Penalty for failure to comply with notice.
Section 108 : Penalty not to be imposed in certain cases.
Section 109 : Application of certain provisions of Act 43 of 1961.
Section 110 : Appeals to Commissioner of Income-tax (Appeals).
Section 111 : Appeals to the Appellate Tribunal.
Section 112 : False statement in verification, etc.
Section 113 : Institution of Proceedings.
Section 113A : Chapter VII not to apply in certain cases.
Section 114 : Power to make rules.
Section 115 : Power to remove difficulties.
 
 
 
 
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