Document text
1
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.
2.
For the purposes of filing of Securities Transaction Tax return electronically, CBDT has issued Notification
No. 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.
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 stt.reporting@insight.gov.in .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.
2. The new rule 5A inserted via Notification No. 9/2022 may be referred for class of persons responsible for
filing Form No. 2A.
4.
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).
3
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)
4
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
5
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 )
6
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 )
7
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 )
8
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
S.1 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
9
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)
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)
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)
10
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)
S.4 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)
11
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)
S.5 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
12
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)
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)
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
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)
14
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
15
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)
16
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)
17
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
18
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
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
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 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
19
#.
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
20
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)
21
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
