# The Finance Act, 2026, Section 159: Amendment of Act 23 of 2004

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/159/

## Text

PART II AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004 Amendment of Act 23 of 2004. 159. In the Finance (No. 2) Act, 2004, in section 98, in the Table, against serial number 4,— (i) | against entry (a) relating to sale of an option in securities, in column (3), for the figures and word "0.1 per cent.", the figures and word "0.15 per cent." shall be substituted; (ii) | against entry (b) relating to sale of an option in securities, where option is exercised, in column (3), for the figures and word "0.125 per cent.", the figures and word "0.15 per cent." shall be substituted; (iii) | against entry (c) relating to sale of a futures in securities, in column (3), for the figures and word "0.02 per cent.", the figures and word "0.05 per cent." shall be substituted.

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