Section 155 - Amendment of section 98 - Finance Act, 2015

Amendment of section 98 155. In section 98 of the 2004 Act, in the Table, after serial number 6 and entries relating thereto, the following serial number and entries shall be inserted, namely:-- Sl. No. Taxable Securities transaction Rate Payable by 1 2 3 4 7 Sale of unlisted units of a business trust under an offer for sale referred to in sub-clause (ab) of clause (13) of section 97. 0.2 per cent. Seller ;