# The Finance Act, 2019 (No. 1), Section 13: Amendment of section 4

- Act: The Finance Act, 2019 (No. 1)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-1/section/13/

## Text

Amendment of section 4 13. In section 4 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) Notwithstanding anything contained in sub-sections (1) and (2), in the case of any issue, sale or transfer of securities, the instrument on which stamp-duty is chargeable under section 9A shall be the principal instrument for the purpose of this section and no stamp-duty shall be charged on any other instruments relating to any such transaction."

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