# The Finance Act, 2013, Section 135: Amendment of Act 23 of 2004

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/135/

## Text

CHAPTER VIII MISCELLANEOUS Amendment of Act 23 of 2004. 135. In the Finance (No. 2) Act, 2004, in section 98, in the Table, with effect from the 1st day of June, 2013,— (i) | against Sl. No. 1, under column (2) relating to taxable securities transaction,— (A) | the words "or a unit of an equity oriented fund," shall be omitted; (B) | in item (b), the words "or unit", at both the places where they occur, shall be omitted; (ii) | against Sl. No. 2, under column (2) relating to taxable securities transaction,— (A) | the words "or a unit of an equity oriented fund," shall be omitted; (B) | in item (b), the words "or unit", at both the places where they occur, shall be omitted; (iii) | after serial number 2 and the 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) "2A Sale of a unit of an equity oriented fund, where— (a) the transaction of such sale is entered into in a recognised stock exchange; and (b) the contract for the sale of such unit is settled by the actual delivery or transfer of such unit. | 0.001 per cent | Seller"; (iv) | against Sl. No. 4, in item (c), under column (3) relating to rate, for the figures "0.017", the figures "0.01" shall be substituted; (v) | against Sl. No. 5, under column (3) relating to rate, for the figures "0.25", the figures "0.001" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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