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        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.

        <h1>Stamp duty on share certificates required in NCT of Delhi; companies must seek adjudication and comply.</h1> The circular directs that stamp duty under Article 19 of Schedule I-A of the Indian Stamp Act, 1899 is payable on certificates or other documents evidencing title to shares for companies registered in the NCT of Delhi at a rate of 0.1% of the value of shares. All listed and unlisted companies with registered offices in the NCT of Delhi must apply for adjudication of stamp duty for issuance of shares, including physical and DEMAT/digital forms, submit supporting documents within prescribed timeframes, and note that noncompliance may attract penalties.

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