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Proposed Stamp Duty on transactions in securities

February 4, 2019[2019] 102 taxmann.com 46 (Article)
868 Views
Presently, if securities are purchased or sold under depository scheme, no stamp duty is payable. These provisions were made in 1995 to encourage the Depository Scheme. The Depository Scheme is working very well in stock market. Now, stamp duty is proposed to be introduced on transactions on stock exchange, for which amendments to Indian Stamp Act are proposed in Finance Bill, 2019, presented before Parliament on 1-2-2019.
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