Notification No. 2/ 2022 released for specifying the Format, Procedure and Guidelines for submission of Forms for Securities Transaction Tax (STT) .

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Notification No. 2/ 2022 released for specifying the Format, Procedure and Guidelines for submission of Forms for Securities
Transaction Tax (STT) .

 

 

As per the STT Act, every specified person has to file a Return after the end of the Financial Year in respect of the taxable transactions. In this regard, Form 1 , 2 and 2 A have been prescribed for filling the returns by the specified persons. As per the notification, all eligible reporting institutions having obligation to submit Securities Transaction Tax return are requested to submit the registration information and send the signed copy on ITD official email id.

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] [or the lead merchant banker in the case of an initial public offer] [or an initial offer] shall, within the prescribed time after the end of each financial year, prepare and deliver or cause to be delivered a return to the Assessing Officer or to any other authority or agency authorized by the Board.

  1. For the purposes of filing of Securities Transaction Tax return electronically, CBDT has issued Notification 9/2022 dated 18.01.2022. 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.
  1. 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 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 09.2004 may be referred for class of persons responsible for filing Form No. 1 and Form No.
  2. The new rule 5A inserted via Notification No. 9/2022 may be referred for class of persons responsible for filing Form No. 2A.
  1. All the Reporting Institutions (class of person responsible) as defined in the Securities Transaction Rules 2004 and further modified by Securities Transaction Tax (1st Amendment), Rules,2022 dated 18th January 2022 are required to prepare the data file in prescribed format from their internal system. Reporting Institutions are required to submit the data files using SFTP Server using the login credentials (To be communicated separately).

Annexure A

Request of creation of SFTP User

For filing of Securities Transaction Tax (STT) Return

Reporting Entity Information

Name of the Reporting Entity

PAN
ITDREIN (If available)
Address of the Reporting Entity
State
PIN Code
Applicable Form (Form 1/2/2A)
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

 

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)

7.5 Total Securities Transaction tax collectible (In Rs.) (Code

05)

7.6 Total (7.1 to 7.5)
8 Total Securities Transaction tax collected (In Rs.)
9 Total Securities Transaction tax paid (In Rs.)
10 Securities Transaction Tax Payable/ Refundable (7-9)
11 Interest payable u/s 104 (In Rs.)
12 Interest Paid

 

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 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 Management Company for the fund
4.2 Address of Asset Management Company for the fund
5 PAN of Asset Management Company for the fund
6 Financial Year
7 JURISDICTIONAL Ward/ Circle/ Range
8 Number of equity oriented funds
9 Value of taxable securities transactions (In Rs.)
10 Total securities transaction tax collectible (In Rs.)
11 Total securities transaction tax collected (In Rs.)
12 Total securities transaction tax Paid (In Rs.)
13 Securities transaction tax payable/refundable (In Rs.) (10-12)
14 Interest payable under section 104 (In Rs.)
15 Interest paid (In Rs.)

Verification

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 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. 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 declare that to the best of my knowledge

and belief the information given in this return 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 the 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 )

Annexure C Data Structure

The information is required to be uploaded in data file. The data file should be in ASCII format with one report per line. All fields in each file should be delimited with the delimiter “|”. The first record in the file should contain header text.

Form No. 1 (Return of Taxable Securities Transactions) For Recognised Stock Exchange

Form-1 Schedule-A File Header (SE_FORM1_SCH_A_FH.TXT)

This file contains file header and other 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 Header (FH)

2. File Type Y VARCHAR (6) Type of File.

(STTSEA)

3. Name of the Stock Exchange Y VARCHAR (75) Please provide name of stock

exchange

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) 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 match with total field of schedule

A(12) File Detail

13. Total       Securities      Transaction                tax collectible (In Rs.) (Code 02) Y DECIMAL (25,0) Value should match with total field of 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)

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)
14. Securities transaction tax

Collectible (In Rs.) (Code 03)

Y DECIMAL (20,0)

 

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 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 (In Rs.) (Code 04) Y DECIMAL (25,0) Value should match with total field of schedule

B(9) File Detail

10. Total     Value    of    taxable              Securities transactions (In Rs.) (Code 05) Y DECIMAL (25,0) Value should match with total field of schedule

B(10) File Detail

11. Total       Securities      Transaction      tax collectible (In Rs.) (Code 04) Y DECIMAL (25,0) Value should match with total field of schedule

B(11) File Detail

12. Total       Securities      Transaction      tax collectible (In Rs.) (Code 05) Y DECIMAL (25,0) Value should match with total field of schedule

B(12) File Detail

13. Total Number of Transaction Details

Records

Y DECIMAL (15,0)

 

 

Form-1 Schedule-B File Detail (SE_FORM1_SCH_B_FD.TXT)

This file contains file details of Securities Transaction Tax – Form 1 (Schedule-B)

 

S.No. Field Name Mandator

y

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 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 DECIMAL (20,0)
12. Securities transaction tax

Collectible (In Rs.) (Code 05)

Y DECIMAL (20,0)

Form-1 Schedule-C File Header (SE_FORM1_SCH_C_FH.TXT)

This file contains file header and other 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 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)

 

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)
3. Month Y DECIMAL (2,0) Month as

MM

4. Taxable securities transaction code Y DECIMAL (2,0)
5. Value of taxable securities during the

month (In Rs.)

Y DECIMAL (25,0)
6. Securities transaction tax collectible (In

Rs.)

Y DECIMAL (20,0)
7. Securities transaction tax collected (In

Rs.)

Y DECIMAL (20,0)
8. Securities transaction tax paid (In Rs) Y DECIMAL (20,0)
9. Interest payable u/s 104 (In Rs.) Y DECIMAL (20,0)
10. Interest paid u/s 104 (In Rs.) Y DECIMAL (20,0)
11. Particulars of payment of securities

transaction      tax/interest     u/s      104 (Tax/Interest)

Y DECIMAL (20,0)
12. Particulars of payment of securities transaction tax/interest u/s 104

(Name of the bank branch)

Y VARCHAR(75,0)
13. Particulars of payment of securities transaction tax/interest u/s 104

(BSR code of Bank Branch)

Y VARCHAR (7)
14. Date of deposit Y DATE DD-MM-YYYY
15. Serial number of challan Y DECIMAL (7,0)
16. Amount (In Rs.) Y DECIMAL (20,0)

 

Permissible Values – File Type

  

# Code Description
1. STTSEA Schedule A Data
2. STTSEB Schedule 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. Date of registration of trust Deed for Mutual Fund under the Indian Registration Act

.1908

Y DATE DD/MM/YYYY
5. Name of asset management

company for fund

Y VARCHAR (75)
6. Address          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 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 (6) YYYY-YY
9. Number of   equity-oriented

funds

Y VARCHAR (13)
10. Total value of taxable securities transactions (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(9) File

Detail

11. Total securities transaction tax collectible (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(10) File

Detail

12. Total securities transaction tax collected (In Rs.) Y DECIMAL (20,0) Value should match with total field of schedule B(11) File

Detail

13. Total Number of Transaction

Detail Records

Y DECIMAL (13,0)

 

 

MF.4 Form-2 Schedule-B File Detail (MF_FORM2_SCH_B_FD.TXT)

This file contains file details of Securities Transaction Tax – Form 2 (Schedule-B)

 

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. Name of the 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)
7. PAN of person from whom

units purchased

Y VARCHAR (10) PAN Format –

AAAA1111A

8. MAPIN of person from whom

units purchased

Y DECIMAL (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)
4. Date of registration of trust

Deed for Mutual Fund under the Indian Registration Act .1908

Y DATE DD/MM/YYYY
5. Name    of   asset    management

company for fund

Y VARCHAR (75)
6. Address 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 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.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 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 DECIMAL (13,0)
9. Securities transaction tax paid (In

Rs)

Y DECIMAL (13,0)
10. Interest payable u/s 104 (In Rs.) Y DECIMAL (13,0)
11. Interest paid u/s 104 (In Rs.) Y DECIMAL (13,0)
12. Particulars of payment of securities

transaction    tax/interest    u/s    104 (Tax/Interest)

Y DECIMAL (13,0)
13. Particulars of payment of securities transaction tax/interest u/s 104

(Name of the bank branch)

Y DECIMAL (75,0)
14. Particulars of payment of securities transaction tax/interest u/s 104

(BSR code of Bank Branch)

Y VARCHAR (7)
15. Date of deposit Y DATE DD/MM/YYYY
16. Serial number of challan Y DECIMAL (7,0)
17. Amount (In Rs.) Y DECIMAL (20,0)

 

Permissible Values – File Type

 

 

# Code Description
1. STTMFA Schedule A Data
2. STTMFB Schedule B Data
3. STTMFC Schedule C Data

 

Permissible Values – Record Type

 

 

# Code Description
1. FH File Header
2. 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

STTIN14

of File-
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 (6) YYYY-YY
7. Jurisdictional Assessing Officer Y VARCHAR (10)
8. Number of equity-oriented funds Y VARCHAR (13)
9. Total Value of taxable securities transactions Y DECIMAL (20,0) Value                       should match with total field of Row 14 (8)

File Detail

10. Total securities collectible transaction tax Y DECIMAL (20,0) Value                       should match with total field of Row 14 (9)

File Detail

11. Total securities collected transaction tax 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 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 Header

(FH)

2. File Type Y VARCHAR (6) Type of File- STTIN15
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 NUM (4)
7. Jurisdictional Assessing Officer Y VARCHAR (10)
8. Number of equity-oriented funds Y VARCHAR (13)
9. Total Value of taxable securities transactions Y DECIMAL (20,0)

Value should   match   with

total field of Row 15 (6) File Detail

10. Total securities transaction tax collectible Y DECIMAL (20,0) Value should match with total field of Row 15 (7) File

Detail

11. Total securities transaction tax collected Y DECIMAL (20,0) Value should   match   with

total field of Row 15 (8) File Detail

12. Total securities transaction tax paid Y DECIMAL (20,0) Value should     match with total field of Row 15 (9) File

Detail

13. Total     Interest    payable               under section 104 Y DECIMAL (20,0) Value should     match with total field of Row 15 (10) File

Detail

14. Total Interest paid under section 104 Y DECIMAL (20,0) Value should     match with total field of Row 15 (11) File

Detail

 

 

IN.3 Form-2A Row 15 File Detail (IN_FORM2A_ROW15_FD.TXT)

This file contains file details of Securities Transaction Tax – Form No. 2A (Row 15)

 

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 DECIMAL (13,0)
9. Securities transaction tax paid (In

Rs)

Y DECIMAL (13,0)
10. Interest payable u/s 104 (In Rs.) Y DECIMAL (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 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

 

 

# Code Description
1. FH File Header
2. FD File Detail

 

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