CHANGES IN RELATION TO RATES OF SECURITIES TRANSACTION TAX

This has reference to Exchange earlier circulars w.r.t Securities Transaction Tax (STT) viz; (a) Circular Ref. No. 2/2016, download Ref. No. NSE/FATAX/32385 dated May 16, 2016, (b) Circular Ref. No. 2/2018, download Ref. No. NSE/FATAX/38737 dated August 30, 2018, (c) Circular Ref. No. 1/2019, download Ref. No. NSE/FATAX/41263 dated June 7, 2019, (d) Circular Ref. No. 2/2019, download Ref. No. NSE/FATAX/41919 dated August 20, 2019 (e) Circular Ref. No. 1/2020, download Ref. No. NSE/FATAX/43604 dated February 19, 2020 (f) Circular Ref. No. 2/2023, download Ref. No. NSE/FATAX/56235 dated April 1, 2023 and (g) Circular Ref. No: 2 /2024, download Ref No: NSE/FATAX/63809 dated September 9, 2024. In continuation to the above, we would like to inform that The Finance Act, 2026, which received the Presidential assent on March 30, 2026, has revised the following rates of
levy of STT with effect from 1st day of April, 2026 as under:-

(a) Sale of an option in securities has been revised to 0.15% (upto March 31, 2026 – 0.10%);
(b) Sale of an option in securities, where option is exercised, has been revised to 0.15% (upto March 31, 2026 – 0.125%);
and
(c) Sale of a futures in securities has been revised to 0.05% (upto March 31, 2026 – 0.02%).