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of <h1>Finance Act 2020 adds Section 73B to Indian Stamp Act, empowering central authorities for implementation guidance.</h1> Section 73B is added to the Indian Stamp Act, 1899, by the Finance Act, 2020. This section empowers the Central Government to issue directions on relevant matters and authorize the Securities and Exchange Board of India or the Reserve Bank of India to issue instructions, circulars, or guidelines. These actions are intended to facilitate the implementation of Part AA of Chapter II and its associated rules.
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