Taxable Securities Transaction | Pre-Budget | Post-Budget |
| Rate (%) | Payable by | Rate (%) | Payable by |
Delivery based trades | | | | |
1) Purchase of an equity share in a company or a unit of an equity oriented fund, where- | 0.1000 | Purchaser | 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- | 0.1000 | Seller | 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 | | | | |
Day Traders | | | | |
3) Sale of an equity share in a company or a unit of an equity oriented fund, where- | 0.0200 | Seller | 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 | | | | |
Derivatives | | | | |
Sale of a derivative where the transaction of such sale is entered into in a recognised stock exchange | 0.0133 | Seller | 0.017 | Seller |
Others | | | | |
Sale of a unit of an equity oriented fund to the Mutual Fund | 0.2000 | Seller | 0.250 | Seller |