https://www.taxtmi.com/manuals?id=4977 A transaction is a speculative transaction if a contract for purchase or sale of any commodity, including stocks and shares, is settled otherwise than by actual delivery or transfer. Excluded are hedging contracts in raw materials or merchandise entered in the course of manufacturing or merchanting business, dealer or investor contracts in stocks and shares to guard holdings, jobbing or arbitrage contracts by exchange members, eligible derivatives trades on recognised stock exchanges, and eligible commodity derivatives trades on recognised exchanges (with a specific clarification for agricultural commodity derivatives). en-us Wed, 11 Sep 2024 20:27:00 +0530 Wed, 11 Jun 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4977 A transaction is a speculative transaction if a contract for purchase or sale of any commodity, including stocks and shares, is settled otherwise than by actual delivery or transfer. Excluded are hedging contracts in raw materials or merchandise entered in the course of manufacturing or merchanting business, dealer or investor contracts in stocks and shares to guard holdings, jobbing or arbitrage contracts by exchange members, eligible derivatives trades on recognised stock exchanges, and eligible commodity derivatives trades on recognised exchanges (with a specific clarification for agricultural commodity derivatives). Manuals Income Tax Wed, 11 Sep 2024 20:27:00 +0530 https://www.taxtmi.com/manuals?id=4977