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1[53BBB. Collection of tax from Member of Stock Exchanges.-
The Chief Executive Officer of a stock exchange shall collect tax at the rate of “zero point zero five percent (0.05%)”on the value of shares and mutual funds transacted by a member of a stock exchange and at the rate of ten percent (10%) on the commission received or receivable by a member of a stock exchange for the transaction of securities other than shares and mutual funds at the time of making payment for such transactions.”।]
1 Subs section 53BBB by F.A. 2020
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