# The Finance Act, 2009, Section 115: Amendment of Chapter VII of Finance (No. 2) Act, 2004

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/115/

## Text

Amendment of Chapter VII of Finance (No. 2) Act, 2004. 115. In Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), after section 113, the following section shall be inserted with effect from the 1st day of October, 2009, namely:— "113A. Chapter VII not to apply in certain cases.—Notwithstand­ing anything contained in this Chapter, the provisions of this Chapter shall not apply to taxable securities transactions en­tered into by any person for, or on behalf of, the New Pension System Trust referred to in clause (44) of section 10 of the Income-tax Act, 1961 (43 of 1961).". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.