https://www.taxtmi.com/acts?id=9933 Section 97 defines key terms for the Securities Transaction Tax regime, cross referencing meanings from the Income tax Act, the Securities Contracts (Regulation) Act and SEBI regulations, and specifies taxable securities transaction to include purchases or sales of equity shares, derivatives, and units of equity oriented funds or certain business trust units on a recognised stock exchange, as well as specified sales following public offers and certain fund unit redemptions to Mutual Funds or insurance companies. en-us Wed, 22 Oct 2008 11:59:52 +0530 Thu, 13 Nov 2025 10:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9933 Section 97 defines key terms for the Securities Transaction Tax regime, cross referencing meanings from the Income tax Act, the Securities Contracts (Regulation) Act and SEBI regulations, and specifies taxable securities transaction to include purchases or sales of equity shares, derivatives, and units of equity oriented funds or certain business trust units on a recognised stock exchange, as well as specified sales following public offers and certain fund unit redemptions to Mutual Funds or insurance companies. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 11:59:52 +0530 https://www.taxtmi.com/acts?id=9933