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of <h1>Finance Act 2019 amends Indian Stamp Act, 1899; updates definitions including 'debenture' and 'marketable security' for clarity.</h1> The Finance Act, 2019 amends the Indian Stamp Act, 1899, introducing new definitions and modifications to existing terms. Key changes include defining 'allotment list,' 'banker,' 'clearance list,' and 'clearing corporation.' The term 'debenture' is expanded to include various debt instruments, while 'depository' now encompasses entities notified by the government. The definition of 'instrument' includes electronic documents, and 'marketable security' is clarified. New terms such as 'issuer,' 'market value,' and 'securities' are defined, and 'stock exchange' now includes recognized exchanges and government-specified trading platforms. These amendments aim to modernize and clarify the Act's provisions.
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