Rule 20AB - Evidence of payment of security transaction tax for claiming deduction under section 88E (Omitted) - Income-tax Rules, 1962

1 [ **** ] ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 83/2021 dated 29-07-2021 (See Rule 130 ) before it was read as Evidence of payment of security transaction tax for claiming deduction under section 88E. 20AB . The evidence of payment of securities transaction tax which is required to be furnished along with the return of income by the assessee under first proviso to section 88E, (i) on the value of transaction entered into by him in a recognised stock exchange, shall be in Form No. 10DB and shall be verified in the manner indicated therein; (ii) on the value of transaction of sale, by him, of a unit of an equity oriented fund to the Mutual Fund, shall be in Form No. 10DC and shall be verified in the manner indicated therein.