Securities transaction tax charge on equity trades, derivatives, and specified fund transactions with liability fixed by transaction type. Charge of securities transaction tax is imposed on specified taxable securities transactions at the rates set out in the Table, with liability assigned to the purchaser or seller according to the transaction type. The provision covers purchase and sale of equity shares, units of a business trust, units of an equity oriented fund, derivatives, options, futures, and certain sale, surrender or redemption transactions. It also includes sale of unlisted equity shares and unlisted units of a business trust under an offer for sale, with the Notes recording later amendments to the rates and categories.