Charge of securities transaction tax

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..... Payable by (1) (2) (3) (4) Purchase of an equity share in a company 14 [or 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) .....

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..... 4 [(4) (a) Sale of an option in securities 22 [ 0.0625 per cent. ] Seller (b) Sale of an option in securities, where option is exercised 0.125 per cent. Purchaser (c) Sale of a futures in securities 23 [ 0.0125 per cent. ] Seller ] (5) Sale of a unit of an equity oriented fund to the 13 [ 0.001 ] per cent. ] Seller` 21 [ 5A. Sale or surrender or redemption of a unit of an equity oriented fund to an insu .....

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..... - 0.01 per cent. Further Substituted vide Finance Act, 2006, before it was read as:- 0.0133 per cent. Further Substituted vide Finance Act, 2008, before it was read as:- (4) Sale of a derivative, where the transaction of such sale is entered into in a recognised stock exchange. 4 [ 0.017 per cent. ] Seller 5. Substituted vide Finance Act, 2005, before it was read as:- 0.15 per cent. Further Substituted vide Finance Act, 2006, before it was read as:- 0.2 per cent 6. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012, 7. Omitted vide Finance Act, 2013, w.e.f. 1st day of June, 2013, before it was read as, or a unit of an equity orien .....

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