Stamp duty exemption for transfers of immovable property by government companies where transfer is by strategic sale or winding up. Section 8G provides that instruments transferring a business, asset or right in immovable property by a Government company, its subsidiary, unit or joint venture to another Government company, the Central Government, a State Government or a parliamentary development financial institution-when effected by strategic sale, disinvestment, demerger, other scheme of arrangement, under any law, or from an entity being wound up to such government recipients-shall not be liable to stamp duty, subject to approval of the Central Government or the State Government. 'Government company' has the Companies Act, 2013 meaning.