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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 ..... 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 referred for class of persons responsible for filing Form No. 1 and Form No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 1 Name of the Stock Exchange 2 Address of the Stock Exchange 3 PAN of the Stock Exchange 4 Financial Year 5 JURISDICTIONAL WARD/ CIRCLE/ RANGE 6.1 Total Value of taxable Securities transactions (In Rs.) (Code 01)* 6.2 Total Value of taxable Securities transactions (In Rs.) (Code 02) 6.3 Total Value of taxable Securities transactions (In Rs.) (Code 03) 6.4 Total Value of taxable Securities transactions (In Rs.) (Code 04) 6.5 Total Value of taxable Securities transactions (In Rs.) (Code 05) 6.6 Total (6.1 to 6.5) 7.1 Securities transaction tax Collectible (In Rs.) (Code 01) Schedule 7.2 Securities transaction tax Collectible (In Rs.) (Code 02) Schedule 7.3 Securities transaction tax Collectible (In Rs.) (Code 03) Schedule 7.4 Total Securities Transaction tax collectible (In Rs.) (Code 04) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn in my capacity as______ and I am also competent to make this return and verify it Date Place (Name and Signature ) Form No. 2A (See rule 7 of Securities Transaction Rules, 204) Return of Taxable Securities Transactions for Insurance Company 1 Name of the Insurance Company 2 Date of Registration/Incorporation under the Companies Act, 2013 3 Permanent Account Number (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 wise details of taxable securities transaction tax for the FY mentioned in column 4 16 Details of securities transaction tax/interest paid Verification I, ........... (full name in block letters), son/ daughter of ……..solemnly de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... schedule A(13) File Detail 14. Total Securities Transaction tax collectible (In Rs.) (Code 03) Y DECIMAL (25,0) Value should match with total field of schedule A(14) File Detail 15. Total Number of Transaction Details Records Y DECIMAL (15,0) S.2 Form-1 Schedule-A File Detail (SE_FORM1_SCH_A_FD.TXT) This file contains file details of Securities Transaction Tax - Form 1 (Schedule-A) 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) 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 Y VARCHAR (10) 8. Mapin of Client N DECIMAL (9,0) 9. Value of taxable Securities transactions (In Rs.) (Code 01) Y DECIMAL (25,0) 10. Value of taxable Securities transactions (In Rs.) (Code 02) Y DECIMAL (25,0) 11. Value of taxable Securities transactions (In Rs.) (Code 03) 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 Header (FH) 2. File Type Y VARCHAR (6) Type of File- STTSEC 3. Name of the Stock Exchange Y VARCHAR (75) 4. Address of the Stock Exchange Y VARCHAR (120) 5. City of the Stock Exchange Y VARCHAR (30) 6. Pin code Y DECIMAL (6,0) Pin code of Address 7. PAN of the Stock Exchange Y VARCHAR (10) 8. Financial Year Y VARCHAR (7) Transaction to be reported for FY YYYY-YY 9. Total Value of taxable Securities transactions during the month Y DECIMAL (25,0) Total of Code 1,2,3,4 & 5 for each month 10. Total Securities Transaction tax collectible (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C (6) File Detail 11. Total Securities Transaction tax collected (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C (7) File Detail 12. Total Securities Transaction tax paid (In Rs.) Y DECIMAL (20,0) 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 shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress of asset management company for fund Y VARCHAR (120) 7. City of the asset management company for fund Y VARCHAR (30) 8. Pin Code asset management company for fund Y VARCHAR (6) 9. PAN of the asset management company for fund Y VARCHAR (10) 10. Financial Year Y VARCHAR (6) YYYY-YY 11. Number of equity-oriented funds Y VARCHAR (13) 12. Total Number of Transaction Detail Records Y DECIMAL (13,0) MF.2 Form-2 Schedule-A File Detail (MF_FORM2_SCH_A_FD.TXT) This file contains the name and address of trustees 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- STTMFA 3. S.No. Y DECIMAL (13,0) 4. Name Y VARCHAR (250) 5. Address Y VARCHAR (120) MF.3 Form-2 Schedule-B File Header (MF_FORM2_SCH_B_FH.TXT) This file contains file header and other details of Securities Transaction Tax - Form 2 (Schedule-B) S.No. Field Name 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the asset management company for fund Y VARCHAR (30) 8. Pin Code asset management company for fund Y VARCHAR (6) 9. PAN of the asset management company for fund Y VARCHAR (10) 10. Financial Year Y VARCHAR (6) YYYY-YY 11. Number of equity-oriented funds Y VARCHAR (13) 12. Total value of taxable securities transactions during the month (In Rs.) Y DECIMAL (20,0) 13. Total securities transaction tax collectible (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(7) File Detail 14. Total securities transaction tax collected (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(8) File Detail 15. Total securities Transaction tax paid (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(9) File Detail 16. Total Interest payable u/s 104 (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule C(10) File Detail 17. Total Interest paid u/s 104 (In Rs.) Y DECIMAL (20,0) Value should match with total 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al securities transaction tax collectible Y DECIMAL (20,0) Value should match with total field of Row 14 (9) File Detail 11. Total securities transaction tax collected Y DECIMAL (20,0) Value should match with total field of Row 14 (10) File Detail 12. Total Number of Transaction Detail Records Y DECIMAL (13,0) IN.2 Form-2A Row 14 File Detail (IN_FORM2A_ROW14_FD.TXT) This file contains file details of Securities Transaction Tax - Form 2A (ROW 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 #. Field Name Mandatory Format Remarks 1. Record type Y VARCHAR (2) Type of Record- File Detail (FD) 2. S.No. Y DECIMAL (13,0) 3. Name of equity-oriented fund Y VARCHAR (75) 4. Unique Client Code of the fund Y VARCHAR (15) 5. Folio number of Person from whom units purchased Y VARCHAR (20) 6. Name of person from whom units purchased Y VARCHAR (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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (13,0) 11. Interest paid u/s 104 (In Rs.) Y DECIMAL (13,0) IN.5 Form-2A Row 16 File Header (IN_FORM2A_ROW16_FH.TXT) This file contains file header and other details of Securities Transaction Tax - Form 2A (Row 16) 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- STTIN16 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 Y VARCHAR (4) 7. Jurisdictional Assessing Officer Y VARCHAR (10) 8. Number of equity-oriented funds Y VARCHAR (13) IN.6 Form-2A Row 16 File Detail (IN_FORM2A_Row 16_FD.TXT) This file contains file details of Securities Transaction Tax - Form 2A (Row 16) Details of securities transaction tax/interest paid S.No. Field Name Mandatory Type Remarks 1. Record type File Y VARCHAR (2) Type of Record- Detail (FD) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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