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% upto

30/06/12
from
01/07/12
0.100%

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%upto

30/06/12
from
01/07/12
0.100%

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
(b) Sale of an option in securities where option is exercised
(c) Sale of a futures in securities

0.017%
on option premium
0.125%
on the settlement price
0.017%

Seller

Purchaser

Seller

5

Sale of a unit of an equity oriented fund to the Mutual Fund.

0.25%

Seller

6

Sale of unlisted equity shares under an offer for sale to public

0.2%
(w.e.f. 1-7-2012)

Seller