Rates of Security Transaction Tax (STT)
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....curities: • Shares/Bonds/Debenturs/Debenture Stock or other marketable securities of a like naturein or of any corporate company of other Body Corporate. • Derivatives. • Units or any other instrument issued by a collective invesment scheme to investors in such scheme. • Scurity Receipt as defined in section 2(zg) of SARFAESI Act, 2002 â....
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....tion of such sale is entered into in a recognised stock exchange; and (b) the contract for the sale of such share or unit is settled by the actual delivery or transfer of such share or unit 0.1% Seller (3) Sale of a unit of an equity oriented fund, where- (a) the transaction of such sale is entered into in a recognised stock exchange; and (b) the contract for....
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....001% Seller (7) Sale or surrender or redemption of a unit of an equity oriented fund to an insurance company, on maturity or partial withdrawal, with respect to unit linked insurance policy issued by such insurance company on or after the first day of February, 2021. 0.001% Seller (8) Sale of unlisted equity shares under an offer for sale referred to in sub-clause (aa) o....
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.... 0.017% Purchaser - Sale of an option in securities, where option is exercised 0.125% Seller - Sale of a futures in securities 0.017% Seller - Sale of units of an equity oriented fund to the mutual fund 0.25% Note 1: - Add Surcharge - nil Note 2: - Add Education Cess - nil Note 3: - Add Secondary and Higher Educ....
TaxTMI
TaxTMI