| Sr No. | Taxable securities transaction | Rate w.e.f October 1, 2024 |
| 1 | Purchase of an equity share in a company or a unit of a business trust, where – (a) the transaction of such purchase is entered into in a recognized stock exchange; and (b) the contract for the purchase of such share or unit is settled by the actual delivery or transfer of such share or unit | 0.1 per cent (No Change |
| 2 | Sale of an equity share in a company or a unit of a business trust, where – (a) the transaction of such sale is entered into in recognized stock exchange; and (b) the contract for the sale of such share or unit is settled by the actual delivery or transfer of such share or unit. | 0.1 per cent (No Change) |
| 3 | Sale of a unit of an equity oriented fund, where- (a) the transaction of such sale is entered into in recognized stock exchange; and (b) the contract for the sale of such unit is settled by the actual delivery or transfer of such unit | 0.001 per cent (No Change) |
| 4 | Sale of an equity share in a company or a unit of an equity oriented fund or a unit of a business trust, where – (a) the transaction of such sale is entered into in a recognized stock exchange; and (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. | 0.025 per cent (No Change) |
| 5 | a) Sale of an option in securities. | 0.1 per cent |
| 6 | (b) Sale of an option in securities where option is exercised. | 0.125 per cent (No Change) |
| 7 | (c) Sale of a futures in securities | 0.02 per cent |