| Sr.no. | Taxable Securities Transaction | Applicable rate | Payable by |
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| 1 | Purchase of an equity share in a company or a unit of an equity oriented fund, where | 0.125% | Purchaser |
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| a) The transaction of such purchase is entered into in a recognised stock exchange; and |
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| b) The contract for the purchase of such share or unit is settled by the actual delivery or transfer of such share or unit |
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| 2 | Sale of an equity share in a company or a unit of an equity oriented fund, where | 0.125% | Seller |
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| a) The transaction of such sale is entered into in a recognised stock exchange; and |
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| b) The contract for the sale of such share or unit is settled by the actual delivery or transfer of such share or unit |
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| 3 | Sale of an equity share in a company or a unit of an equity oriented fund, where | 0.025% | Seller |
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| a) The transaction of such sale is entered into in a recognised stock exchange; and |
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| b) The contract for the sale of such share or unit is settled otherwise than by the actual delivery or transfer of such share or unit |
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| 4 | Sale of an option in securities | 0.017% (on premium amount) | Seller |
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| 5 | Sale of an option in securities, where option is exercised | 0.125% | Purchaser |
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| 6 | Sale of a future in securities | 0.017% | Seller |
