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<h1>Section 115 amends Chapter VII, exempting New Pension System Trust's securities transactions from Chapter VII provisions.</h1> Section 115 of the Finance (No. 2) Act, 2009 amends Chapter VII of the Finance (No. 2) Act, 2004 by introducing Section 113A. Effective from October 1, 2009, this new section specifies that the provisions of Chapter VII do not apply to taxable securities transactions conducted by or on behalf of the New Pension System Trust, as referenced in clause (44) of Section 10 of the Income-tax Act, 1961.