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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Sale of equity fund units: new minimal securities transaction tax on exchange-settled deliveries, payable by the seller.</h1> Amendments to the table in section 98 remove references to a unit of an equity oriented fund from the first two serial entries and add a new entry taxing the sale of such units when traded on a recognised stock exchange and settled by actual delivery, with the tax payable by the seller. Two other table rates are reduced by substitution of lower figures in their rate column entries.

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