Sr.no.

Taxable Securities Transaction

Applicable rate

Payable by

1

Purchase of an equity share in a company or a unit of an equity oriented fund, where

0.125%

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 or unit is settled by the actual delivery or transfer of such share or unit

2

Sale of an equity share in a company or a unit of an equity oriented fund, where

0.125%

Seller

a) The transaction 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

3

Sale of an equity share in a company or a unit of an equity oriented fund, where

0.025%

Seller

a) The transaction 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 otherwise than by the actual delivery or transfer of such share or unit

4

Sale of an option in securities

0.017%

(on premium amount)

Seller

5

Sale of an option in securities, where option is exercised

0.125%

Purchaser

6

Sale of a future in securities

0.017%

Seller