Section13
The Finance Act, 2019 (No. 1)

Amendment of section 4

In force As on 09 Oct 2026

Ministry Finance

Section 13 of the Finance Act, 2019 (No. 1) deals with amendment of section 4. 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

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."

Section 13, The Finance Act, 2019 (No. 1).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 4 Amendment of section 23

Questions about Section 13

What does Section 13 of the Finance Act, 2019 (No. 1) deal with?

Section 13 of the Finance Act, 2019 (No. 1) is headed "Amendment of section 4". 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

How do I find court cases under Section 13 of the Finance Act, 2019 (No. 1)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 1) 13, section 13 Finance Act, 2019 (No. 1), section 13 of the Finance Act, 2019 (No. 1). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 13 of the Finance Act, 2019 (No. 1), and has it changed?

Its own text turns on section 4 (Amendment of section 23), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 1) enacted?

Finance Act, 2019 (No. 1) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.