(33)"specified derivative transaction" means any transaction in respect of trading in derivatives referred to in section 2 (ac) of the Securities Contracts (Regulation) Act, 1956; or in respect of trading in commodity derivatives (other than agricultural commodity derivatives) which is chargeable to commodities transaction tax under Chapter VII of the Finance Act, 2013 or in respect of trading in agricultural commodity derivatives, if such transactions are—(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(b)supported by a time stamped contract note issued by the intermediary to every client indicating in the contract note—(i)the unique client identity number alloted under any law in force; and(ii)the Permanent Account Number allotted under this Act;
