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Income-tax (First Amendment) Rules, 2005

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..... g deduction under section 88E 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 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 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. (B) In Appendix II, after Form No. 10DA, the following Forms shall be inserted, namely: Form No. 10DB (See rule 20AB) Form for evidence of payment of securities transaction tax on transactions en .....

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..... urchase of an equity share in a company or a unit of an equity oriented fund, where 01 (a) the transaction of such purchase is entered into in a recognised stock exchange; and (b) the contract for the purchase of such share or unit is settled by the actual delivery or transfer of such share or unit. 2. Sale of an equity share in a company or a unit of an equity oriented fund, where 02 (a) the transaction of such sale is entered into in a recognised stock exchange; and (b) the contract for the sale of such share or unit is settled by the actual delivery or transfer of such share or unit. 3. Sale of an equity share in a company or a unit of an equity oriented fund, where 03 (a) the transaction of such sale is entered into in a rec .....

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..... of the assessee: 3. Permanent Account Number (PAN) of the assessee: 4. MAPIN of the assessee: 5. Name of the Mutual Fund having the equity oriented fund of which units sold by the assessee to that Fund: 6. Address of the Mutual Fund referred to in item 5: 7.Details of value of securities transactions and securities transaction tax collected from the person: Name of equity oriented fund Unique client code of the fund Folio number of assessee Value of transactions entered into during the financial Total securities transaction tax collected from the assessee during the financial year Value of transaction (included in value given in column 5) entered into the course of business by the assessee Securities transactions tax collec .....

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