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    <title>Amendment of section 101.</title>
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    <description>Amendment requires the stock exchange or the lead merchant banker (for an initial offer) to prepare and deliver, within the prescribed time after each financial year, a prescribed-form return to the Assessing Officer or an authorised agency, reporting all taxable securities transactions during that year, explicitly including sales of units to mutual funds, sales of unlisted shares under an initial public offer, and sales of unlisted units of business trusts under an initial offer where the lead merchant banker is appointed.</description>
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      <description>Amendment requires the stock exchange or the lead merchant banker (for an initial offer) to prepare and deliver, within the prescribed time after each financial year, a prescribed-form return to the Assessing Officer or an authorised agency, reporting all taxable securities transactions during that year, explicitly including sales of units to mutual funds, sales of unlisted shares under an initial public offer, and sales of unlisted units of business trusts under an initial offer where the lead merchant banker is appointed.</description>
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