Taxable Securities Transaction

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....e Securities Transaction" means a transaction of- (a) purchase or sale of an equity share in a company or a derivative or a unit of an equity oriented fund or a unit of a business trust, entere....

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....d to in clause (xvii) of section 47 of the Income-tax Act, 1961 under an offer for sale to the public included in an initial offer and where such units are subsequently listed on a recognised stock ex....