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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Stamp duty liability reallocated for securities transactions: buyer, seller, transferor or issuer assigned payer responsibility accordingly.</h1> The amendment reallocates stamp duty liability for securities: buyer liable for sales through a stock exchange; seller liable for sales otherwise; transferor liable for transfers via depository and for transfers otherwise than through a stock exchange or depository; issuer liable for issues of securities by any route; and the maker, drawer or executor liable for any other instrument. It also omits certain entries in clause (a) concerning debentures and transfers of shares and debentures, and expands 'exchange' to 'exchange, including swap.'

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