Section 5(3) in Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019
(3)In case of inter-depository off-market transfers, the transferee's depository shall intimate the transferor's depository, within one day, about the transferee's domicile State so as to enable the transferor's depository to remit the stamp-duty so collected to the buyer's State.
