Taxation in Securities Markets

by National Institute of Securities Markets | An Educational Initiative of SEBI

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This book is no longer available and has been discontinued

This book provides complete information about the Income-tax & GST implications of the securities market transactions, covering 30+ securities transactions.

This book is divided into three sections, covering provisions applicable to traders/brokers & investors:

Introduction to Securities Markets and Securities
Provisions in respect of Investors
Provisions in respect of Traders

This book will also benefit all those who want to learn about the taxation concepts and aspects relating to the products and intermediaries of the Securities Markets.

The Present Publication is the July 2022 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Market], with the following noteworthy features:

[Know the Basics] of the Indian Securities Market-Structure, Participants, Products and Features
[Know the Basic Concepts] in Taxation, Capital Gains, Sources of Income etc.
[Understand the Taxation of Products] available in the market viz., Equity, Debt, ESOPs, Exchange Traded Funds, Alternate Investment Funds, Real Estate Investment Trusts, Infrastructure Investment Trust and Derivative products
Taxation in the hands of the Intermediaries, Foreign Portfolio Investors, IFSC etc.

The contents of the book are as follows:

Introduction to Securities Markets and Securities

Concepts in Taxation
Capital Gains
Income from other Sources

Provisions in respect of Investors

Taxation of Debt Products
Taxation of Equity Products
Taxation of other Products

Provisions in respect of Traders

Business Income
Taxation in the hands of the Intermediaries
Taxation â€“ In the hands of the Foreign Portfolio Investor (FPIs)
Tax Implications of IFSC
Tax Provisions for Special Cases
Indirect Taxes in Securities Markets

Annexures

Maintenance of Accounts
Due Date for Filing of Income-tax Return
Penalty for Non-Compliance
Summarized Tax Table â€“ Product-wise
Tax Rates for Assessment Year 2023-24
Deductions under Income-tax Act
Exemptions under Income-tax Act
Tax on Transfer of Securities
Cost Inflation Index

About the Author

National Institute of Securities Markets | An Educational Initiative of SEBI

NISM is a leading provider of high-end professional education, certifications, training and research in financial markets. NISM Certification programs aim to enhance the quality and standards of professional employees in various segments of the financial services sector. NISM s School of Certification of Intermediaries (SCI) develops and conducts certification examinations and Continuous Professional Education (CPE) programs that aim to ensure that professionals meet the defined minimum common knowledge benchmark for various critical market functions like:

Mutual Funds
Equities
Derivatives
Securities Operations
Compliance
Research Analysis
Investment Advice

These Certifications and CPE Programs are being developed and administered by NISM as mandated under Securities and Exchange Board of India (Certification of Associated Persons in the Securities Market) Regulations, 2007 . The Certifications create quality market professionals and catalyze greater investors participating in the markets. Certifications also provides structured career paths to students and job aspirants in the securities market.

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