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Section 50

Amendment of section 82

of Finance Act 2020

ActIn forceProvision 54 of 70
Section 50

Section 82 of the principal Act is amended by inserting after paragraph (aa) the following paragraph:

“(ab) to prescribe the means of digital stamping to be used under this Act for the payment of stamp duty, to provide for matters relating to the issuance and validity of the digital stamping;”.