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of <h1>Finance Bill 2023 proposes stamp duty exemption for PMJJBY and Postal Life Insurance under Indian Stamp Act amendment.</h1> Clause 147 of the Finance Bill, 2023 proposes an amendment to the Indian Stamp Act, 1899, specifically targeting Schedule I, article 47, division D. The amendment seeks to revise the exemption list for stamp duty on life insurance policies. It aims to include policies issued under the Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY) alongside those granted by the Director-General of Post Offices, as per the rules for Postal Life-Insurance authorized by the Central Government. This change would exempt these specified life insurance policies from stamp duty obligations.
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