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of <h1>Key Definitions of Securities Transaction Tax Under Finance (No. 2) Act, 2004: Roles, Entities, Instruments, Tax Implications</h1> This section defines terms related to the Securities Transaction Tax under the Finance (No. 2) Act, 2004. Key definitions include 'Appellate Tribunal,' 'Assessing Officer,' 'Board,' 'business trust,' 'derivative,' 'equity-oriented fund,' 'initial public offer,' 'lead merchant banker,' 'Mutual Fund,' 'option in securities,' 'option premium,' 'recognised stock exchange,' 'securities transaction tax,' 'strike price,' and 'taxable securities transaction.' The definitions clarify the roles, entities, and financial instruments involved in securities transactions, as well as the tax implications associated with these transactions. The section also references relevant acts and regulations for further context.
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