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How Stamp Duty is collected?

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Any issuance, transfer or sale of securities (through exchange or off-market) attracts stamp duty in India. It is collected by the Stock Exchanges, Depositories or Clearing Corporations.

The clearing corporation, stock exchanges, and depositories collect the stamp duty and transfer it to the Central Government within three weeks of each month.

Note: The stamp duty from buyers or allottees of securities will be collected by the authorities within the states where buyers reside.


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