The Bombay Stock Exchange (BSE) on April 29, 2024, issued the Master Circular Finance and Accounts.
The Finance department of BSE Limited has issued various notices/circulars from time to time on the following subject matters:
• Master Circular on Direct Tax Matters:
o Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST)
o Amendment of Income Tax Rule 6DDA with respect to transactions on the Stock Exchange.
o Notification of BSE as a recognized Stock Exchange under clause (d) of the proviso to clause (5) of Section 43 of the Income Tax.
• Master Circular for Securities Transaction Tax (“STT”) and Commodities Transaction Tax (“CTT”):
o Securities Transaction Tax (STT) Rates.
o Applicability of Securities Transaction Tax (STT) post implementation of Interoperability among Clearing Corporations.
o Commodities Transaction Tax (CTT) Rates.
o Applicability of Commodities Transaction Tax (‘CTT’) on Option in commodities contracts on underlying Gold and silver in the Commodity Derivatives Segment.
[Notification No 20240429-7]
