https://www.taxtmi.com/acts?id=36073 Amendment to section 21 replaces average or day-of valuation with market value for stamp-duty on securities and provides that, specifically, options are valued by the premium paid by the buyer, repo on corporate bonds by the interest paid by the borrower, and swaps by only the first leg of the cash flow. en-us Fri, 22 Feb 2019 15:22:06 +0530 Fri, 22 Feb 2019 15:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36073 Amendment to section 21 replaces average or day-of valuation with market value for stamp-duty on securities and provides that, specifically, options are valued by the premium paid by the buyer, repo on corporate bonds by the interest paid by the borrower, and swaps by only the first leg of the cash flow. Act-Rules F. Acts / Amendment Acts Fri, 22 Feb 2019 15:22:06 +0530 https://www.taxtmi.com/acts?id=36073