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    <title>Substitution of new section for section 8A-Securities dealt in depository not liable to stamp-duty</title>
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    <description>An issuer that issues securities to one or more depositories is chargeable with duty on the total amount of securities issued and such securities need not be stamped; the transfer of registered ownership between a person and a depository or from a depository to the beneficial owner is not liable to duty, with &quot;beneficial ownership&quot; as defined in clause (a) of sub-section (1) of section 2 of the Depositories Act, 1996.</description>
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      <description>An issuer that issues securities to one or more depositories is chargeable with duty on the total amount of securities issued and such securities need not be stamped; the transfer of registered ownership between a person and a depository or from a depository to the beneficial owner is not liable to duty, with &quot;beneficial ownership&quot; as defined in clause (a) of sub-section (1) of section 2 of the Depositories Act, 1996.</description>
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