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Union of India - Section

Section 155 in Finance Act, 2015

155. Amendment of section 98.

- In section 98 of the 2004 Act, in the Table, after serial number 6 and entries relating thereto, the following serial number and entries shall be inserted, namely: -
Sl. No. Taxable securities transaction Rate Payable by
1 2 3 4
"7 Sale of unlisted units of a business trustunder an offer for sale referred to in sub-clause (ab) of clause(13) of section 97. 0.2 per cent. Seller";