Section 135 in Finance Act, 2013

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- In the Finance (No. 2) Act, 2004, in section 98, in the Table, with effect from the 1st day of June, 2013,-

(i)against SI. No. 1, under column (2) relating to taxable securities transaction,-

(A)the words "or a unit of an equity oriented fund," shall be omitted;

(B)in item (b), the words "or unit", at both the places where they occur, shall be omitted;

(ii)against SI. No. 2, under column (2) relating to taxable securities transaction,-

(A)the words "or a unit of an equity oriented fund," shall be omitted;

(B)in item (b), the words "or unit", at both the places where they occur, shall be omitted;

(iii)after serial number 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

SI. No.	Taxable securities transaction	Rate	Payable by
(1)	(2)	(3)	(4)
"2A	Sale of a unit of an equity oriented fund,where-	0.001 per cent.	Seller";
	(a) the transaction of such sale is enteredinto in a recognised stock exchange; and
	(b) the contract for the sale of such unit issettled by the actual delivery or transfer of such unit.

(iv)against SI. No. 4, in item (c), under column (3) relating to rate, for the figures "0.017", the figures "0.01" shall be substituted;

(v)against SI. No. 5, under column (3) relating to rate, for the figures "0.25", the figures "0.001" shall be substituted.

The First Schedule(See section 2)

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