Securities transaction tax on sale of unlisted business trust units payable by seller under offer for sale. An amendment to the Table in section 98 adds an entry imposing a securities transaction tax on the sale of unlisted units of a business trust under an offer for sale, and specifies that the tax is payable by the seller.
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.
Securities transaction tax on sale of unlisted business trust units payable by seller under offer for sale.
An amendment to the Table in section 98 adds an entry imposing a securities transaction tax on the sale of unlisted units of a business trust under an offer for sale, and specifies that the tax is payable by the seller.
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