Asset Covered Securities Act, 2001
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Certain documents exempt from stamp duty. |
104.—Stamp duty is not chargeable on— | |
(a) the issue of an asset covered security in accordance with this Act, | ||
(b) a transfer of such a security, or | ||
(c) a transfer of a business or a part of a business, or an asset, in respect of which the approval of the Minister or the Authority is required under section 58 . |