https://v2.webnotes.in/tags/section-361xv/Recent content in Section 36(1)(xv) on WebNotesHugoen-INFri, 19 Jun 2026 00:00:00 +0000https://v2.webnotes.in/how-to-claim-stt-rebate-credit/Tue, 12 May 2026 00:00:00 +0000https://v2.webnotes.in/how-to-claim-stt-rebate-credit/<aside class="callout callout--warning" role="note"> <strong class="callout__label">Informational only, not tax advice</strong> <div class="callout__body">The treatment of STT depends on whether the trader&rsquo;s income is business income or capital gains. Misclassification of trading income can lead to incorrect tax treatment. Consult a Chartered Accountant to determine the correct approach for your specific trading pattern.</div> </aside> <p><a href="https://v2.webnotes.in/securities-transaction-tax/">Securities Transaction Tax (STT)</a> is a transaction levy collected at source by stock exchanges on the purchase and sale of securities. Many traders search for an STT rebate or tax credit, recalling that such a rebate existed before 2009. This guide clarifies the current legal position, explains when STT is deductible as a business expense, and shows how to enter it correctly in <a href="https://v2.webnotes.in/itr-3/">ITR-3</a> .</p>