# The Finance Act, 2024 (No. 2), Section 162: Amendment of Act 23 of 2004

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/162/

## Text

PART V AMENDMENT TO THE FINANCE (NO. 2) ACT, 2004 Amendment of Act 23 of 2004. 162. In the Finance (No. 2) Act, 2004, in Chapter VII, in section 98, in the Table, in serial number 4, in column (3), with effect from the 1st day of October, 2024,— (i) | against entry (a) relating to sale of an option in securities, for the figures and word "0.0625 per cent", the figures and word "0.1 per cent" shall be substituted; and (ii) | against entry (c) relating to sale of a futures in securities, for the figures and word "0.0125 per cent", the figures and word "0.02 per cent" shall be substituted.

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