9911796707
TMI BlogCharge of securities transaction taxX X X X Extracts X X X X X X X X Extracts X X X X ..... a unit of a business trust] 7[***] where_ 1[0.1 per cent] Purchaser (a) the transaction of such purchase is entered into in a recognised stock exchange; and (b) the contract for the purchase of such share 15[or unit] 8[***] is settled by the actual delivery or transfer of such share 15[or unit] 8[***] (2) Sale of an equity share in a company 16[or a unit of a business trust] 9[***] where_ 2[0.1 per cent] Seller (a) the transaction of such sale is entered into in a recognised stock exchange; and (b) the contract for the sale of such share 17[or unit] 10[***] is settled by the actual delivery or transfer of such share 17[or unit] 10[***] 11[2A Sale of a unit of an equity oriented fund, where- 0.001 per cent Seller (a) the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ---------------- Notes:- 1. Substituted vide Finance Act, 2005, before it was read as:- "0.075 per cent." Further Substituted vide Finance Act, 2006, before it was read as:- "0.1 per cent." Further Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as;- "0.125 per cent" 2. Substituted vide Finance Act, 2005, before it was read as:- "0.075 per cent." Further Substituted vide Finance Act, 2006, before it was read as:- "0.1 per cent." Further Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as;- "0.125 per cent" 3. Substituted vide Finance Act, 2005, before it was read as:- "0.015 per cent." Further Substituted vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Inserted vide Finance Act, 2014, 1st day of October, 2014 15. Inserted vide Finance Act, 2014, 1st day of October, 2014 16. Inserted vide Finance Act, 2014, 1st day of October, 2014 17. Inserted vide Finance Act, 2014, 1st day of October, 2014 18. Inserted vide Finance Act, 2014, 1st day of October, 2014 19. Inserted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 20. Substituted vide FINANCE ACT, 2016, w.e.f. 1st day of June, 2016, before it was read as, "0.017 per cent." 21. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-02-2021 22. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ................. before it was read as, "20[0.05 per cent.]" 23. Substituted vide T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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