Form For Evidence Of Payment Of Securities Transaction Tax On Transactions Enetered In A Recognised Stock Exchange Page 2

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*CODES IN RESPECT OF TAXABLE SECURITIES TRANSACTION
S.No.
Nature of Transaction
Code
1.
Purchase of an equity share in a company or a unit of an
01
equity oriented fund, where—
(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
02
oriented fund, where—
(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
03
oriented fund, where—
(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
otherwise than by the actual delivery or transfer of such
share or unit.
4.
Sale of a derivative being “option in securities”, where the
04
transaction of such sale is entered into in a recognised stock
exchange.
5.
Sale of a derivative being “futures”, where the transaction of
05
such sale is entered into in a recognised stock exchange.
Instructions :
(i) Where an assessee has entered into transactions in a stock exchange under different client
code through the same stock broker, details in this Form be filled separately for each
such client code.
(ii) Separate Form be furnished in respect of transactions entered into in different stock
exchanges and also for the transactions entered in same stock exchange through
different stock brokers.
(iii) In column 4 of Table of item 10, fill the details of securities transaction tax collected by
the stock broker from the assessee.
(iv) Where the assessee entering into a transaction is a stock broker on which securities
transaction tax has to be paid by him, item 1 and item 7 shall be same and such assessee
shall, in column 4 of the Table of item 10, fill the details of securities transaction tax
collected from him by the stock exchange.
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