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of <h1>Indian Stamp Act Updated: New Sub-section 3 in Section 4 Clarifies Stamp Duty on Securities Transactions</h1> Section 4 of the Indian Stamp Act, 1899, is amended by adding a new sub-section (3). This sub-section specifies that for any issue, sale, or transfer of securities, the principal instrument on which stamp duty is chargeable under section 9A will be the main instrument for stamp duty purposes. No stamp duty will be charged on any other instruments related to such transactions, overriding previous provisions in sub-sections (1) and (2).
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