Sr. No.

Nature of Transaction

Rate of STT w.e.f.
1st June, 2006

"Value" on which STT payable

STT payable by
 

1

Delivery based transaction in equity shares or units of equity oriented fund, entered into in a recognized stock exchange 

0.125%

Price at which shares/units are purchased/sold

In case of — Purchase by purchaser — Sale by Seller

2

Sale of unit of an equity oriented fund to the mutual fund

0.25%

Price at which units are sold

Seller

3

Non-delivery based transaction in equity shares or units of ‘equity oriented fund’, entered into in a recognized stock exchange

0.025%

Price at which shares/units are sold

Seller

4

Sale of derivatives (futures and options), entered into in a recognized stock exchange (w.e.f. 1-6-2008)      

(a) In case of sale of an option in securities

0.017%

Option premium

Seller

(b) In case of sale of an option in msecurities where option is exercised

0.125%

Settlement price of the option

Purchaser

(c) Sale of a futures in securities

0.017%

Price at which future
is traded

Seller