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    <title>Amendment to Certain Enactments</title>
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    <description>Securities held and transferred through a depository are exempt from separate stamping and certain stamp duties; beneficial owners recorded in depository registers are deemed members and taxable on gains from transfers of their beneficial interests with cost and holding period determined on a first-in-first-out basis; depository registers are treated as the company register for members and debenture holders and the Company Law Board may order rectification and suspend voting rights pending enquiry.</description>
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      <description>Securities held and transferred through a depository are exempt from separate stamping and certain stamp duties; beneficial owners recorded in depository registers are deemed members and taxable on gains from transfers of their beneficial interests with cost and holding period determined on a first-in-first-out basis; depository registers are treated as the company register for members and debenture holders and the Company Law Board may order rectification and suspend voting rights pending enquiry.</description>
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