According to the subsection (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) it is an act to prevent fraud and undesirable transaction in securities by regulating the business dealing. The term securities is given to investments which can be traded in the secondary market. These empower an individual to own the underlying asset without actually taking possession of the same.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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