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<h1>Finance Act 2015 amends Section 100: New Sub-section 2B on Securities Transaction Tax for Business Trust Initial Offers.</h1> Section 100 of the Finance (No. 2) Act, 2004 is amended by the Finance Act, 2015. A new sub-section (2B) is added, requiring the lead merchant banker appointed by a business trust for an initial offer to collect securities transaction tax from participants in taxable securities transactions as specified. Sub-section (3) is modified to include references to the new sub-section (2B) and to cover both initial public offers and initial offers. Similarly, sub-section (4) is amended to include references to initial offers alongside initial public offers.