There is such application as gTranscribe that allows you to play audio and type text into the text area below and it puts time stamp automatically at the and of each line.
Are there something similar, but to produce text in subtitle (srt) format ?
Not necessarily for Linux, it may be for Windows. Free or budget one.

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srt format:
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  • 1
    aegisub – Alex Apr 1 '19 at 22:54
  • @Alex thank you very much. – R S Apr 3 '19 at 12:51

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