Amendment of section 111A.

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....from the 23rd day of July, 2024, namely:-- "the tax payable by the assessee on the total income shall be the aggregate of-- (i) the amount of income-tax calculated on such short-term capital gains-- (a) at the rate of fifteen per cent. for any transfer which takes place before the 23rd day of July, 2024; and (b) at the rate of twenty per cent. for any transfer which takes place on or after....

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....fund or a unit of a business trust and-- (a) the transaction of sale of such equity share or unit is entered into on or after the date on which Chapter VII of the Finance (No. 2) Act, 2004 comes into force; and (b) such transaction is chargeable to securities transaction tax under that Chapter, the tax payable by the assessee on the total income shall be the aggregate of-- (i) the amount of ....

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....o provide that the tax payable by the assessee on the total income shall be the aggregate of-- (i) the amount of income-tax calculated on such short-term capital gains:-- (a) at the rate of fifteen per cent. for any transfer which takes place before the 23rd day of July, 2024 ; and (b) at the rate of twenty per cent. for any transfer which takes place on or after the 23rd day of July, 2024; ....