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of <h1>Definition of 'Lead Merchant Banker' Under Section 97(5AB), Finance Act, 2004 Relating to Securities Transaction Tax.</h1> A 'Lead Merchant Banker' is defined as a merchant banker designated as such under sub-regulation (1) of regulation 5 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009, pursuant to the Securities and Exchange Board of India Act, 1992. This definition is outlined in section 97(5AB) of Chapter VII of the Finance (No. 2) Act, 2004, which pertains to Securities Transaction Tax.
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