|
Sr.No. |
Nature of Transaction |
Rate of STT
w.e.f.
1st June, 2006 |
“Value” on
which TT payable
|
STT payable
by |
|
1 |
Delivery based transaction in equity shares or units of equity oriented
fund, entered into in a recognized stock exchange |
0.125% |
Price at which shares/ units are purchased/sold |
In case of -
Purchase by purchaser- Sale by Seller
|
|
2 |
Sale
of unit of an equity oriented fund to the mutual fund |
0.25% |
Price at which
units are sold
|
Seller
|
|
3 |
Non-delivery based transaction in equity shares or units of ‘equity
oriented fund’, entered into in a recognized stock exchange
|
0.025% |
Price at which
shares/ units are sold
|
Seller |
|
4 |
Sale
of derivatives (futures and options), entered into in a recognized stock
exchange (w.e.f. 1-6-2008) |
|
|
|
|
|
(a) |
In
case of sale of an option in securities |
0.017% |
option premium |
Seller |
|
|
(b)
|
In
case of sale of an option in securities where option is exercised |
0.125% |
settlement price
of the option
|
Purchaser |
|
|
(c) |
Sale
of a futures in securities |
0.017% |
price at which
future is traded
|
Seller |
