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With reference to the Gazette Notification dated 10th Dec 2019 and the circulars and FAQs issued by the exchanges in this regard with effect from 1st July 2020 onwards, exchanges will be collecting stamp duty as per the details mentioned below:
| Type of Security |
Particulars |
Stamp Duty Rate |
Applicable to |
| Cash Segment |
Transfer of Securities other than Debentures on Delivery Basis |
0.015% |
Buyer |
| Transfer of Securities other than Debentures on Non-delivery Basis |
0.003% |
Buyer |
| Derivatives Segment |
Trades Executed in Futures including Commodities |
0.002% |
Buyer |
| Trades Executed in Options |
0.003% |
Buyer |
| Trades Executed in Currency |
0.0001% |
Buyer |
For off-market purchase and sale of securities, depositories will collect the stamp duty @0.015% on the consideration amount by the transferor of the securities. The stamp duty is to be paid by the transferor of securities on an upfront basis prior to execution of DIS slip.
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