weather ngo can file 10DB form
it after due dates.
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Filing of 10DB
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Form 10DB used to act as evidence of payment of STT (securities transaction tax) for claiming a tax rebate under section 88E of the Income Tax Act.
However, from the Assessment Year 2009-10 & onwards, no rebate is allowed under section 88E as STT was allowed as a business expense for which a deduction could be claimed. For this purpose, you can use the P&L Console.
Due to this Form 10DB has become redundant and no longer necessary.
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