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Indian Stamp Act,1899

Act No : 2

Section : STOCK AND MARKETABLE SECURITIES HOW TO BE VALUED

SECTION 21: STOCK AND MARKETABLE SECURITIES HOW TO BE VALUED
Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of such stock or security according to the average price or the value thereof on the day of the date of the instrument.


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