Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter IV · Amendments to the Stamp Act 1949
59. Amendment of section 45
Feedback & supportSubsection 45(1) of the principal Act is amended by substituting for the words “affix thereto the proper adhesive stamp, and upon cancelling the same in manner herein before provided,” the words
“bring the cheque to the Collector for assessment of duty in accordance with section 36, and”.