Section19
The Finance Act, 2019 (No. 1)

Insertion of new section 73A

In force As on 09 Oct 2026

Ministry Finance

Section 19 of the Finance Act, 2019 (No. 1) deals with insertion of new section 73A. Insertion of new section 73A 19. After section 73 of the principal Act, the following section shall be inserted, namely:— "73A.

Insertion of new section 73A

19. After section 73 of the principal Act, the following section shall be inserted, namely:—

"73A. Power of Central Government to make rules.—(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of Part AA of Chapter II.

(2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all or any of the following matters, namely:—

(a)the manner of collection of stamp-duty on behalf of the State Government by the stock exchange or the clearing corporation authorised by it, from its buyer under clause (a) of sub-section (1) of section 9A;
(b)the manner of collection of stamp-duty on behalf of the State Government by the depository from the transferor under clause (b) of sub-section (1) of section 9A;
(c)the manner of collection of stamp-duty on behalf of the State Government by the depository from the issuer under clause (c) of sub-section (1) of section 9A;
(d)the manner of transfer of stamp-duty to the State Government under sub-section (4) of section 9A;
(e)any other matter which has to be, or may be, provided by rules.".
Section 19, The Finance Act, 2019 (No. 1).

Questions about Section 19

What does Section 19 of the Finance Act, 2019 (No. 1) deal with?

Section 19 of the Finance Act, 2019 (No. 1) is headed "Insertion of new section 73A". Insertion of new section 73A 19. After section 73 of the principal Act, the following section shall be inserted, namely:— "73A.

How do I find court cases under Section 19 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) 19, section 19 Finance Act, 2019 (No. 1), section 19 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.

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.