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of <h1>Finance Act 2019 Amends Indian Stamp Act: New Sub-section 3 Added to Section 4 on Securities Transactions</h1> Section 4 of the Indian Stamp Act, 1899, has been amended by the Finance Act, 2019, to include a new sub-section (3). This provision specifies that for the issue, sale, or transfer of securities, the principal instrument on which stamp duty is chargeable under section 9A will be the primary instrument for the purpose of this section. Consequently, no stamp duty will be levied on any other instruments related to such transactions.
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