{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"155","heading":"Amendment of section 98","text":"Amendment of section 98. 155. In section 98 of the 2004 Act, in the Table, after serial number 6 and entries relating thereto, the following serial number and entries shall be inserted, namely:— Sl. No. | Taxable securities transaction | Rate | Payable by 1 | 2 | 3 | 4 \"7. | Sale of unlisted units of a business trust under an offer for sale referred to in sub-clause (ab) of clause (13) of section 97. | 0.2 per cent | Seller\";","html":"<p><b>Amendment of section 98.</b></p><p><b>155.</b> In section 98 of the 2004 Act, in the Table, after serial number 6 and entries relating thereto, the following serial number and entries shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Sl. No.</i></td><td><i>Taxable securities transaction</i></td><td></td><td><i>Rate</i></td><td><i>Payable by</i></td></tr><tr><td><i>1</i></td><td><i>2</i></td><td></td><td><i>3</i></td><td><i>4</i></td></tr><tr><td>\"7.</td><td>Sale of unlisted units of a business trust under an offer for sale referred to in sub-clause (<i>ab</i>) of clause (<i>13</i>) of section 97.</td><td></td><td>0.2 per cent</td><td>Seller\";</td></tr></table></div>","words":83,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/155/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}