Notifies the transactions of acquisition of equity share for the purpose of special rate of tax u/s 112A

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....e-tax Act shall not apply, hereby notifies the transactions of acquisition of equity share entered into- (I) before the 1st day of October, 2004; or (II) on or after the 1st day of October, 2004 which are not chargeable to securities transaction tax under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), other than the following, namely:- (a) where acquisition of existing listed equity share in a company whose equity shares are not frequently traded in a recognised stock exchange of India is made through a preferential issue: Provided that nothing contained in this clause shall apply to acquisition of listed equity shares in a company;- (i) which has been approved by the Supreme Court, High Court, National Company La....

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....ployee stock purchase scheme framed under the Securities and Exchange Board of India (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines,1999; (v) by any non-resident in accordance with foreign direct investment guidelines of the Government of India; (vi) in accordance with Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulation, 2011; (vii) from the Government; (viii) by an investment fund referred to in clause (a) to Explanation 1 to section 115UB of the Income-tax Act or a venture capital fund referred to in clause (23FB) of section 10 of the income-tax Act or a Qualified Institutional Buyer; and (ix) by mode of transfer referred to in section 47 or secti....