Section 8D of the Indian Stamp Act, 1899 – Agreement or document for assignment of receivables not liable to stamp duty

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Section 8D: Agreement or document for assignment of receivables not liable to stamp duty

Notwithstanding anything contained in this Act or any other law for the time being in force, any agreement or other document for assignment of “receivables” as defined in clause (p) of section 2 of the Factoring Regulation Act, 2011 in favour of any “factor” as defined in clause (i) of section 2 of the said Act shall not be liable to duty under this Act or any other law for the time being in force.

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

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