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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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..... shing Securities Transaction Tax return. The new sub rule 2A of rule 7 empowers Director General of Income Tax (Systems) to specify the procedures, formats and standards for ensuring secure capture and transmission of data. 3. All eligible reporting institutions having obligation to submit Securities Transaction Tax return are requested to submit the registration information as per Annexure A and send the signed copy in pdf format (size upto 1Mb) on ITD official email id at stt.reporting@insight.gov.in .The guidelines for preparation and submission of Securities Transaction Tax Return have been mentioned in the STT Rules 2004 amended via notification 9 of 2022. The format of return (Form No. 1, Form No. 2 and Form No. 2A) to be submitted is given in Annexure B. The data structure rules are enclosed in Annexure C . Notification of 2004, Securities Transaction Tax, Rules dated 29.09.2004 may be referred for class of persons responsible for filing Form No. 1 and Form No. 2. The new rule 5A inserted via Notification No. 9/2022 may be referred for class of persons responsible for filing Form No. 2A. 4. All the Reporting Institutions (class of person responsible) as defined in the Securi .....

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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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..... ities Transaction Rules, 2004) Return of Taxable Securities Transactions For recognized stock exchanges 1 Name of the Stock Exchange 2 Address of the Stock Exchange 3 PAN of the Stock Exchange 4 Financial Year 5 JURISDICTIONAL WARD/ CIRCLE/ RANGE 6.1 Total Value of taxable Securities transactions (In Rs.) (Code 01)* 6.2 Total Value of taxable Securities transactions (In Rs.) (Code 02) 6.3 Total Value of taxable Securities transactions (In Rs.) (Code 03) 6.4 Total Value of taxable Securities transactions (In Rs.) (Code 04) 6.5 Total Value of taxable Securities transactions (In Rs.) (Code 05) 6.6 Total (6.1 to 6.5) 7.1 Securities transaction tax Collectible (In Rs.) (Code 01) Schedule 7.2 Securities transaction tax Collectible (In Rs.) (Code 02) Schedule 7.3 Securities transaction tax Collectible (In Rs.) (Code 03) Schedule 7.4 Total Securities Transaction tax collectible (In Rs.) (Code 04) 7.5 Total Securities Transaction tax collectible (In Rs.) (Code 05) 7.6 Total (7.1 to 7.5) 8 Total Securities Transaction tax collected (In Rs.) 9 Total Securities Transaction tax paid (In Rs.) 10 Securities Transaction Tax Payable/ Refundable (7-9) 11 Interest payable u/s 104 (In Rs.) 12 Interest .....

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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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..... count Number (PAN) 4 Financial Year 5 Jurisdictional Assessing Officer 6 Number of equity oriented funds 7 Value of taxable securities transactions 8 Total securities transaction tax collectible 9 Total securities transaction tax collected 10 Total securities transaction tax paid 11 Securities transaction tax payable/refundable 12 Interest payable under section 104 13 Interest paid 14 Details of Equity Oriented Funds with respect to Unit Linked Insurance Policies issued by the Insurance company on or after the first day of February, 2021 15 Month wise details of taxable securities transaction tax for the FY mentioned in column 4 16 Details of securities transaction tax/interest paid Verification I, ........... (full name in block letters), son/ daughter of ……..solemnly declare that to the best of my knowledge and belief the information given in this return is correct and complete and that the total value of taxable securities transactions and other particulars shown therein are truly stated and are in accordance with provisions of Chapter VII of the Finance (No.2) Act, 2004 and the Securities Transaction Tax Rules, 2004. I further declare that I am making this return .....

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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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..... (FD) 2. S.No. Y DECIMAL (13,0) 3. Clearing Member Code N VARCHAR (15) 4. Stock Broker Code Y VARCHAR (15) 5. Trading Client Code Y VARCHAR (15) 6. Client Name N VARCHAR (250) 7. PAN of Client Y VARCHAR (10) 8. Mapin of Client N DECIMAL (9,0) 9. Value of taxable Securities transactions (In Rs.) (Code 01) Y DECIMAL (25,0) 10. Value of taxable Securities transactions (In Rs.) (Code 02) Y DECIMAL (25,0) 11. Value of taxable Securities transactions (In Rs.) (Code 03) Y DECIMAL (25,0) 12. Securities transaction tax Collectible (In Rs.) (Code 01) Y DECIMAL (25,0) 13. Securities transaction tax Collectible (In Rs.) (Code 02) Y DECIMAL (25,0) 14. Securities transaction tax Collectible (In Rs.) (Code 03) Y DECIMAL (20,0) S.3 Form-1 Schedule-B File Header (SE_FORM1_SCH_B_FH.TXT) This file contains file header and other details of Securities Transaction Tax - Form 1 (Schedule-B) S.No. Field Name Mandatory Format Remarks 1. Record Type Y VARCHAR (2) Type of Record- File Header (FH) 2. File Type Y VARCHAR (6) Type of File- STTSEB 3. Name of the Stock Exchange Y VARCHAR (75) 4. Address of the Stock Exchange Y VARCHAR (120) 5. City of the Stock Exchange Y VARCHAR (30) 6. Pin code Y DECIMAL (6,0) P .....

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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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..... ible (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C (6) File Detail 11. Total Securities Transaction tax collected (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C (7) File Detail 12. Total Securities Transaction tax paid (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(8) File Detail 13. Total Interest payable u/s 104 (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(9) File Detail 14. Total Interest paid u/s 104 (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(10) File Detail 16. Total Number of Transaction Detail Records Y DECIMAL (13,0) S.6 Form-1 Schedule-C File Detail (SE_FORM1_SCH_C_FD.TXT) This file contains file details of Securities Transaction Tax - Form 1 (Schedule-C) S.No. Field Name Mandatory Format Remarks 1. Record type Y VARCHAR (2) Type of Record- File Detail (FD) 2. S.No. Y DECIMAL (13,0) 3. Month Y DECIMAL (2,0) Month as MM 4. Taxable securities transaction code Y DECIMAL (2,0) 5. Value of taxable securities during the month (In Rs.) Y DECIMAL (25,0) 6. Securities transaction tax collectible (In Rs.) Y DECIMAL (20,0) 7. Securiti .....

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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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..... . Field Name Mandatory Type 1. Record Type Y VARCHAR (2) Type of Record- File Header (FH) 2. File Type Y VARCHAR (6) Type of File- STTMFB 3. Name of the Mutual Fund Y VARCHAR (75) 4. Date of registration of trust Deed for Mutual Fund under the Indian Registration Act .1908 Y DATE DD/MM/YYYY 5. City of the asset management company for fund Y VARCHAR (30) 6. Pin Code asset management company for fund Y VARCHAR (6) 7. PAN of the asset management company for fund Y VARCHAR (10) 8. Financial Year Y VARCHAR (6) YYYY-YY 9. Number of equity-oriented funds Y VARCHAR (13) 10. Total value of taxable securities transactions (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(9) File Detail 11. Total securities transaction tax collectible (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(10) File Detail 12. Total securities transaction tax collected (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(11) File Detail 13. Total Number of Transaction Detail Records Y DECIMAL (13,0) MF.4 Form-2 Schedule-B File Detail (MF_FORM2_SCH_B_FD.TXT) This file contains file details of Securities Transaction Tax - Form 2 (Schedule-B) S. .....

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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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..... e Detail (MF_FORM2_SCH_C_FD.TXT) This file contains file details of Securities Transaction Tax - Form 2 (Schedule-C) S.No. Field Name Mandatory Type Remarks 1. Record type Y VARCHAR (2) Type of Record- File Detail (FD) 2. S.No. Y DECIMAL (13,0) 3. Month Y DECIMAL (2,0) MM 4. Name of the equity oriented fund Y VARCHAR (75) 5. Unique client code of the fund Y VARCHAR (20) 6. Value of taxable securities during the month (In Rs.) Y DECIMAL (20,0) 7. Securities transaction tax collectible (In Rs.) Y DECIMAL (13,0) 8. Securities transaction tax collected (In Rs.) Y DECIMAL (13,0) 9. Securities transaction tax paid (In Rs) Y DECIMAL (13,0) 10. Interest payable u/s 104 (In Rs.) Y DECIMAL (13,0) 11. Interest paid u/s 104 (In Rs.) Y DECIMAL (13,0) 12. Particulars of payment of securities transaction tax/interest u/s 104 (Tax/Interest) Y DECIMAL (13,0) 13. Particulars of payment of securities transaction tax/interest u/s 104 (Name of the bank branch) Y DECIMAL (75,0) 14. Particulars of payment of securities transaction tax/interest u/s 104 (BSR code of Bank Branch) Y VARCHAR (7) 15. Date of deposit Y DATE DD/MM/YYYY 16. Serial number of challan Y DECIMAL (7,0) 17. Amount (In Rs.) Y DECIMAL (2 .....

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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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..... urities Transaction Tax - Form No. 2A (Row 15) Month wise details of taxable securities transaction tax for the FY mentioned in column 4 Sl. No. Field Name Mandatory Type Remarks 1. Record Type Y VARCHAR (2) Type of Record- File Header (FH) 2. File Type Y VARCHAR (6) Type of File- STTIN15 3. Name of the Insurance Company Y VARCHAR (75) 4. Date of Registration/Incorporation under the Companies Act, 2013 Y DATE DD/MM/YYYY 5. Permanent Account Number (PAN) Y VARCHAR (10) 6. Financial Year Y NUM (4) 7. Jurisdictional Assessing Officer Y VARCHAR (10) 8. Number of equity-oriented funds Y VARCHAR (13) 9. Total Value of taxable securities transactions Y DECIMAL (20,0) Value should match with total field of Row 15 (6) File Detail 10. Total securities transaction tax collectible Y DECIMAL (20,0) Value should match with total field of Row 15 (7) File Detail 11. Total securities transaction tax collected Y DECIMAL (20,0) Value should match with total field of Row 15 (8) File Detail 12. Total securities transaction tax paid Y DECIMAL (20,0) Value should match with total field of Row 15 (9) File Detail 13. Total Interest payable under section 104 Y DECIMAL (20,0) Value should match with total fi .....

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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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  1. 09/2022 - Dated: 18-1-2022 - Securities Transaction Tax (1st Amendment), Rules, 2022
  2. 248/2004 - Dated: 28-9-2004 - Securities Transaction Tax Rules, 2004