Sr. No. |
Taxable
Securities Transactions |
Rates |
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 |
(a) Sale of an option
|
0.017% on option
premium |
Seller |
|
(b) Sale of an option in securities
where option is exercised |
0.125%
on the
settlement
price |
Purchaser |
|
(c) Sale of a futures in securities
|
0.017% |
Seller |
5
|
Sale of a unit
of an equity oriented fund to the Mutual Fund. |
0.25% |
Seller |