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DGIT(S)/ADG(S)-2/STT Filing/2022 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 2 of 2022 New Delhi, 24th June, 2022 Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) As per Section 101 of the Securities Transaction Tax, every recognized stock exchange or the prescribed person in the case of every Mutual Fund [or insurance company]
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FAQ :
The CBDT has released a notification detailing the format, procedure, and guidelines for submitting Forms 1, 2, and 2A related to Securities Transaction Tax (STT).
Recognised stock exchanges, prescribed persons for Mutual Funds, insurance companies, and lead merchant bankers for IPOs are responsible for filing STT returns.
Yes, a new Form No. 2A has been introduced for insurance companies to file their Securities Transaction Tax returns.
Eligible reporting institutions need to submit registration information and signed PDF copies via email to stt.reporting@insight.gov.in, and data files via SFTP Server.
The guidelines for preparing and submitting STT returns are mentioned in the STT Rules 2004, as amended by notification 9 of 2022.
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