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TMI BlogFormat, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per the notification, a new class of person i.e. Insurance Company has been made responsible for collection and payment of securities transaction tax. A new Form No. 2A has also been introduced as per the said notification, to be filed by Insurance Company for furnishing 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 [email protected] .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 ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nodal Officer Information Name Official Email-ID Role Alternate official Email-ID (optional) Employee ID (optional) Designation Office Address Mobile Number for sharing password Alternate Mobile Number (optional) 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 declaration is correct and complete. Further declare that I am making this declaration in my capacity as .and I am also competent to provide the above information and verify it. Date: Place: Sd./- (Name and Signature) Annexure B Form No. 1 (See rule 7 of Securities Transaction Rules, 2004) Return of Taxable Securities Transactions For recognized stock exchanges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll name in block letters), son/ daughter of ______ solemnly declare that to the best of my knowledge and belief the information given in this return and schedules accompanying it 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 Securities Transaction Tax Rules, 2004. I further declare that I am making this return in my capacity as_________ and I am also competent to make this return and verify it. Date Place (Name and Signature ) Form No. 2 (See rule 7 of Securities Transaction Rules, 204) Return of Taxable Securities Transactions For Mutual Funds 1 Name of the Mutual Fund 2 Date of registration of trust deed for the mutual fund under the Indian Registration Act, 1908 3 Names and addresses of trustees (Provide detail in Schedule A) 4.1 Name of Asset Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. PAN of the Stock Exchange Y VARCHAR (10) PAN Format AAAA1111A 8. Financial Year Y VARCHAR (7) Transaction to be reported for FY YYYY-YY 9. Total Value of taxable Securities transactions (In Rs.) (Code 01) Y DECIMAL (25,0) Value should match with total field of schedule A(9) File Detail 10. Total Value of taxable Securities transactions (In Rs.) (Code 02) Y DECIMAL (25,0) Value should match with total field of schedule A(10) File Detail 11. Total Value of taxable Securities transactions (In Rs.) (Code 03) Y DECIMAL (25,0) Value should match with total field of schedule A(11) File Detail 12. Total Securities Transaction tax collectible (In Rs.) (Code 01) Y DECIMAL (25,0) Value should ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 N VARCHAR (10) 8. MAPIN of Client N DECIMAL (9,0) 9. Value of taxable Securities transactions (In Rs.) (Code 04) Y DECIMAL (25,0) 10. Value of taxable Securities transactions (In Rs.) (Code 05) Y DECIMAL (25,0) 11. Securities transaction tax Collectible (In Rs.) (Code 04) Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule B Data 3. STTSEC Schedule C Data Permissible Values - Record Type # Code Description 1. FH File Header 2. FD File Detail Form No. 2 (Return of Taxable Securities Transactions) For Mutual Funds MF.1 Form-2 Schedule-A File Header (MF_FORM2_SCH_A_FH.TXT) This file contains file header and other details of Securities Transaction Tax - Form 2 (Schedule-A) S.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- STTMFA 3. Name of the Mutual Fund Y VARCHAR (75) 4. Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L (9,0) 9. Value of taxable securities transactions (In Rs.) Y DECIMAL (20,0) 10. Securities transaction tax collectible (In Rs.) Y DECIMAL (13,0) 11. Securities transaction tax collected (In Rs.) Y DECIMAL (13,0) MF.5 Form-2 Schedule-C File Header (MF_FORM2_SCH_C_FH.TXT) This file contains file header and other 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 Header (FH) 2. File Type Y VARCHAR (6) STTMFC 3. Name of the Mutual Fund Y VARCHAR (75) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal field of schedule C(11) File Detail 20. Total Number of Transaction Detail Records Y DECIMAL (13,0) MF.6 Form-2 Schedule-C File 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FD File Detail Form No. 2A (Return of Taxable Securities Transactions) For Insurance Company IN.1 Form-2A Row 14 File Header (IN_FORM2A_ROW14_1_FH.TXT) This file contains file header and other details of Securities Transaction Tax - Form 2A (Row 14) 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- STTIN14 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARCHAR (250) Name of seller 7. PAN of person from whom units purchased Y VARCHAR (10) PAN of seller 8. Value of taxable securities transaction Y DECIMAL (9,0) 9. Securities transaction tax Collectible Y DECIMAL (20,0) 10. Securities transaction tax collected Y DECIMAL (13,0) IN3. Form-2A Row 15 File Header (IN_FORM2A_ROW15_FH.TXT) This file contains file header and other details of Securities 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 He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Tax/Interest Y DECIMAL (13,0) 3. Name of the bank branch Y DECIMAL (75,0) 4. BSR code of Bank Branch Y VARCHAR (7) 5. Date of deposit Y DATE DD/MM/YYYY 6. Serial number of challan Y DECIMAL (7,0) 7. Amount (In Rs.) Y DECIMAL (20,0) Permissible Values - File Type # Code Description 1. STTIN14 Form 2A, Row 14 Data 2. STTIN15 Form 2A, Row 15 Data 3. STTIN16 Form 2A, Row 16 Data Permissible Values - Record Type # Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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