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    <title>Amendment of Act 2 of 1899.</title>
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    <description>The Finance Bill, 2023 substitutes the exemption text in Schedule I, Article 47 of the Indian Stamp Act, 1899 to limit stamp duty exemption for life insurance to: (a) Postal Life Insurance policies granted by the Director General of Post Offices under Central Government rules; and (b) policies under the Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY), by textual substitution in the article&#039;s exemption heading.</description>
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      <description>The Finance Bill, 2023 substitutes the exemption text in Schedule I, Article 47 of the Indian Stamp Act, 1899 to limit stamp duty exemption for life insurance to: (a) Postal Life Insurance policies granted by the Director General of Post Offices under Central Government rules; and (b) policies under the Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY), by textual substitution in the article&#039;s exemption heading.</description>
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