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<h1>Finance Act 2015 amends Section 98: 0.2% tax on sale of unlisted business trust units by seller.</h1> Section 98 of the Finance (No.2) Act, 2004, has been amended by the Finance Act, 2015. A new entry has been added to the table in section 98, following serial number 6. This new entry, serial number 7, specifies that the sale of unlisted units of a business trust under an offer for sale, as outlined in sub-clause (ab) of clause (13) of section 97, is subject to a taxable securities transaction rate of 0.2 percent, payable by the seller.