Section 7(2) in Securities Transaction Tax Rules, 2004
(2)The particulars required to be furnished in the schedules to Form No. 1 and Form No. 2 referred to in sub-rule (1) shall be furnished on a computer media, in accordance with the following, -(a)the computer media conforms to the following specifications:-(i)CD ROM of 650 MB capacity or higher capacity; or(ii)4mm 2GB/ 4GB (90M/ 120M) DAT Cartridge, or(iii)Digital Video Disc;(b)if the data relating to the schedules is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished;(c)the return shall be accompanied by a certificate regarding clean and virus free data.
