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        F. Acts / Amendment Acts

        Section 17 - Amendment of section 29

        Finance Act, 2019
        Part I
        AMENDMENTS TO THE INDIAN STAMP ACT, 1899

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        Stamp duty liability apportioned for securities: buyer on exchange sales, seller off exchange, transferor or issuer as specified. Amendments delete certain entries from clause (a), expand clause (e) by adding 'including swap,' omit 'and' in clause (f), and insert provisions allocating stamp duty liability: buyer for sales through a stock exchange; seller for sales otherwise; transferor for transfers through or outside a depository; issuer for issues; and the maker/drawer/executor for any other instrument.
                          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.

                                Stamp duty liability apportioned for securities: buyer on exchange sales, seller off exchange, transferor or issuer as specified.

                                Amendments delete certain entries from clause (a), expand clause (e) by adding "including swap," omit "and" in clause (f), and insert provisions allocating stamp duty liability: buyer for sales through a stock exchange; seller for sales otherwise; transferor for transfers through or outside a depository; issuer for issues; and the maker/drawer/executor for any other instrument.


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