Securities Transaction Tax

Section - 96 - Extent, commencement and application

SECURITIES TRANSACTION TAX

[AS AMENDED UPTO DATE]

CHAPTER VII OF FINANCE (NO. 2) ACT, 2004

SECURITIES TRANSACTION TAX

Extent, commencement and application.

96. (1) This Chapter extends to the whole of India.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(3) It shall apply to taxable securities transactions entered into on or after the commencement of this Chapter.


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