Charge of securities transaction tax

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.... Purchase of an equity share in a company ^22[or a unit of a business trust] ^15[***], where- ^12[0.1 per cent.] Purchaser (a) the transaction of such purchase is entered into in a recognised stock exchange; and     (b) the contract for the purchase of such share ^23[or unit] ^16[***] is settled by the actual delivery or transfer of such share ^23A[or unit] ^16A[***]     (2) Sale of an equity share in a company ^24[or a unit of a business trust] ^17[***] where -- ^13[0.1 per cent.] Seller (a) the transaction of such sale is entered into in recognised stock exchange; and     (b) the contract for the sale of such share ^25[or unit] ^18[***] is settled by the actual....

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.... Seller] ^14[6. Sale of unlisted equity shares under an offer for sale referred to in sub-clause (aa) of clause (13) of section 97. 0.2 per cent Seller] ^27[7. Sale of unlisted units of a business trust under an offer for sale referred to in sub-clause (ab) of clause (13) of section 97. 0.2 per cent. Seller]     **************** Notes: 1. Substituted vide Section 124 of the Finance Act, 2005 w.e.f. 01-06-2005 before it was read as, "0.075 per cent." 2. Substituted vide Section 124 of the Finance Act, 2005 w.e.f. 01-06-2005 before it was read as, "0.075 per cent." 3. Substituted vide Section 124 of the Finance Act, 2005 w.e.f. 01-06-2005 before it was read as, "0.015 per cent." ....

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.... 2013 w.e.f. 01-06-2013, before it was read as, "or a unit of an equity oriented fund," 16. Omitted vide Section 135 of the Finance Act, 2013 w.e.f. 01-06-2013, before it was read as, "or unit" 16A. Omitted vide Section 135 of the Finance Act, 2013 w.e.f. 01-06-2013, before it was read as, "or unit" 17. Omitted vide Section 135 of the Finance Act, 2013 w.e.f. 01-06-2013, before it was read as, "or a unit of an equity oriented fund," 18. Omitted vide Section 135 of the Finance Act, 2013 w.e.f. 01-06-2013, before it was read as, "or unit" 18A. Omitted vide Section 135 of the Finance Act, 2013 w.e.f. 01-06-2013, before it was read as, "or unit" 19. Inserted vide Section 135 of the Finance Act, 2013 w.e.f. 01....