Finance Act, 1996
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Chapter II Miscellaneous | ||
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Removal of stamp duty on memorandum and articles of association of company. |
112.—(1) The Companies Act, 1963 , is hereby amended— | |
(a) in section 7 by the deletion of the words “, must bear the same stamp as if it were a deed,”, and | ||
(b) in section 14 by the deletion of paragraph (c). | ||
(2) This section shall have effect with respect to instruments executed on or after the date of the passing of this Act. |