Stamp-duty on securities transactions: exchanges and depositories must collect and remit duty based on transaction value to states. Part AA mandates collection of stamp-duty on securities transactions: exchanges or authorised clearing corporations collect duty from buyers on sale transactions at market value at settlement; depositories collect duty from transferors or issuers for off-exchange transfers and allotments on consideration or total market value. Instruments so chargeable need not be separately stamped. Collected duty must be remitted monthly to the State Government determined by buyer residence or registered office of the trading member/participant, after facilitation deductions allowed by rules, and reporting by exchanges, clearing corporations and depositories is required as prescribed. Schedule I specifies rates.