|
Sr. No. |
Taxable
Securities Transactions |
w.e.f. 1-6-06 |
Payable by |
| 1 |
Purchase of an
equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock
exchange; and
b) the contract for the purchase of such share or unit is settled by the
actual delivery or transfer of such share or unit. |
0.125% |
Purchaser |
| 2
|
Sale of an
equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock
exchange; and
b) the contract for the purchase of such share or unit is settled by the
actual delivery or transfer of such share or unit. |
0.125% |
Seller |
| 3
|
Sale of an
equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock
exchange; and
b) the contract for the purchase of such share or unit is settled
otherwise than by the actual delivery or transfer of such share or unit.
|
0.025% |
Seller |
|
4* |
Sale of a
derivative, where the transaction of such sale is entered into in a
recognized stock exchange. |
0.017% |
Seller |
| 5
|
Sale of a unit
of an equity oriented fund to the Mutual Fund. |
0.25% |
Seller |