Taxation in Securities Markets book by National Institute of Securities Markets

This book provides complete information about the Income-tax & GST implications of the securities market transactions covering 30+ securities. This book is divided into three sections, covering provisions applicable to traders, & 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 August 2023 workbook version, authored & published exclusively by Taxmann for NISM Certification Examination XX [Taxation in Securities Markets], 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 Units 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 – 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 – Product-wise
Tax Rates for Assessment Year 2024-25
Deductions under Income-tax Act
Exemptions under Income-tax Act
Tax on Transfer of Securities
Cost Inflation Index