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    <title>Share transfer - Registration of Whether share transfer deeds on which words ‘one thousand nine hundred and seventy’ are printed can be deemed to be good delivery if word ‘seventy’ is cut and in its place ‘eighty’ is written</title>
    <link>https://www.taxtmi.com/circulars?id=10961</link>
    <description>Alteration of the printed year on a share transfer form without countersignature may be regarded as good for delivery if the change is intended solely to rectify a printing error and the transaction is genuine; because there need be no nexus between the original registered holder and the final lodger, signatures may be separated in time but the alteration must be validated as corrective and bona fide before acceptance.</description>
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    <pubDate>Wed, 26 Mar 1980 00:00:00 +0530</pubDate>
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      <title>Share transfer - Registration of Whether share transfer deeds on which words ‘one thousand nine hundred and seventy’ are printed can be deemed to be good delivery if word ‘seventy’ is cut and in its place ‘eighty’ is written</title>
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      <description>Alteration of the printed year on a share transfer form without countersignature may be regarded as good for delivery if the change is intended solely to rectify a printing error and the transaction is genuine; because there need be no nexus between the original registered holder and the final lodger, signatures may be separated in time but the alteration must be validated as corrective and bona fide before acceptance.</description>
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      <pubDate>Wed, 26 Mar 1980 00:00:00 +0530</pubDate>
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