অর্থ আইন, ১৯৯৩
8ఫ్సిరి
Description of Instruments
Proper Stamp-duty
(b) of debentures being marketable securities, whether the debenture is liable to duty or not, except debentures provided for by section 8;
(c) of any interest secured by bond, mortgage-deed in respect of which duty has been paid under article No. 40 or policy of
insurance
(i) if the duty on such bond, mortgage-deed or policy does not exceed five taka;
(ii) in any other case
(d) of any property under the
Administrator General’s 1913, section 25;
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to a beneficiary.
(e)
- NExEMPTIONS. Transfers by endorsement
(a) of a bill of exchange, cheque or
vip note;
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b) OI a pill OT landing, delivery
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order, warrant for goods, or other \\ mercantile document of title to
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(c) of a policy of insurance;
(d) of securities of the Government.
See also section 8.
The same duty as prescribed under clause (a) of this Article for the value of the share equal to the face amount of the debenture.
- The duty with which such bond, mortgage-deed or policy of insurance is chargeable.
roFifty Taka. - Twenty-five Taka.