Section 66(33)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 66(33)] [Section 66] [Entire Act]

Union of India - Subsection

Section 66(33)(a) in The Income Tax Act, 2025

(a)is carried out—

(i)through a stock broker or such other intermediary registered under section 12 of the Securities and Exchange Board of India Act, 1992 in accordance with the provisions of the Securities Contracts (Regulation) Act, 1956 or the Securities and Exchange Board of India Act, 1992 or the Depositories Act, 1996 and the rules, regulations or bye-laws made or directions issued under those Acts; or

(ii)by banks or mutual funds, electronically on screen-based systems of a recognised stock exchange; and

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Union of India - Subsection

Section 66(33)(a) in The Income Tax Act, 2025