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        Bills

        Clause 142 - Insertion of new section 73B.

        Finance Bill, 2020
        Part I
        AMENDMENTS TO THE INDIAN STAMP ACT, 1899

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        Government power to issue directions and empower regulators to issue instructions for enforcing Part AA financial provisions. The Bill inserts section 73B empowering the Central Government to issue directions and to authorise financial regulators in writing to issue instructions, circulars or guidelines for carrying out the provisions of Part AA of Chapter II and the rules thereunder; it also adds a proviso to exempt instruments of transactions on stock exchanges and depositories in an International Financial Services Centre from stamp duty, with retrospective effect for implementing Part AA.
                          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.

                                Government power to issue directions and empower regulators to issue instructions for enforcing Part AA financial provisions.

                                The Bill inserts section 73B empowering the Central Government to issue directions and to authorise financial regulators in writing to issue instructions, circulars or guidelines for carrying out the provisions of Part AA of Chapter II and the rules thereunder; it also adds a proviso to exempt instruments of transactions on stock exchanges and depositories in an International Financial Services Centre from stamp duty, with retrospective effect for implementing Part AA.


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