Notification No. S.O. 1003(E); Dated: 01.03.2024
The Ministry of Finance has declared a ‘contract for the purchase or sale of a right to buy or sell, or a right to buy and sell in future, with such underlying goods’ as notified under section 2(bc) of the Securities Contracts (Regulation) Act, 1956 as a derivative for the said Act. Sec 2(bc) of the Act defines ‘commodity derivative’ as a contract for the delivery of such goods as may be notified by the Central Government in the Official Gazette and which is not a ready delivery contract.
Click Here To Read The Full Notification
The post Govt. Notifies ‘Contract for the Purchase or Sale of a Right to Buy or Sell’ as a Derivative Under SCRA, 1956 appeared first on Taxmann Blog.