Section 6: Documents witnessing the 15 days 50 per cent of duty
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
6. Documents witnessing the 15 days 50 per cent of duty
transfer of— leviable
(a) shares in any partnership or association;
(b) shares and debentures in
any company, the transfer of which attracts
duty under item 8 of
paragraph J of Part I of
the First Schedule;
(c) shares and debentures 15 days Rs 200
in any company, the
transfer of which does
not attract duty under
item 8 of paragraph J
of Part I of First Schedule;
(d) any transfer or issue of 15 days from the date 50 per cent of duty
shares by a company or of transfer or issue leviable
transfer of a part
sociale in a société
which gives right to the
ownership, occupation
or usage of an immovable property to a person.