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This edition of The Indian Stamp Act, 1899 (Act 2 of 1899), updated up to 2026, incorporates all amendments introduced by the Finance Act, 2023 (Act 8 of 2023, effective 31-3-2023). It serves as a complete and authoritative legal reference for practitioners, academicians, and students of law, finance, and taxation. The book includes The Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019 (as amended vide GSR 226(E), dt. 30-3-2020, effective 30-3-2020), along with a set of Frequently Asked Questions (FAQs) on the Stamp Act, 1899. Presented as a Bare Act with short comments, this edition provides the verbatim text of the law, ensuring accuracy and compliance with the latest legislative framework. It is an essential resource for professionals involved in documentation, property transactions, securities, and revenue law, as well as for students preparing for competitive and professional examinations.
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