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Union of India - Section

Section 9 in Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019

9. Erroneous entries.

(1)If a transfer was erroneously indicated as not involving sale consideration and the person wishes to rectify it, he shall do so, by informing the collecting agent within three weeks from the end of the month and pay the required stamp-duty.
(2)If a person changes his domicile State, the collecting agent shall transfer the stamp-duty to that State Government as per the changed address, from the day the records of collecting agents are updated.
(3)If a transfer was erroneously made to a State Government or there is a statutory order or orders of the court for reversal of a transaction on which stamp-duty was already collected and transferred to the State Government, the collecting agent shall rectify the same by withdrawing an equivalent amount by making adjustments in the next immediate remittance occurring after the detection of the error, till such erroneous payments are compensated for, provided the concerned State Government has been informed in writing about the error or statutory orders or directions of the court in this regard and in case, the State Government is not satisfied with the reasons submitted by the collecting agent, it shall proceed against the collecting agent as per the provisions of the Act.
(4)Any fresh or revised demand of stamp-duty payable pursuant to any dispute or adjudication proceedings may be recovered by the State Government in accordance with the provisions of the Act.Form(See rule 8)[Return of Stamp-Duty Collected (Monthly/yearly)]Name of the stock exchange / depository:Address of the stock exchange / depository:Name of clearing corporation authorised to collect the Stamp duty:Address of the authorised clearing corporation:Period for which stamp-duty collection is being reported:Details of stamp-duty collected:
Sl. No Security Code Nature of the security (debenture, share, etc.) Value of transactions on which stampduty isleviable Rate of Stampduty applied Total billed amount of stamp-duty Total stampduty collected Total stamp-duty not recovered Remarks, if any
                 
                 
                 
Details of transfer of stamp-duty:
Sl.No. Total Stamp-duty collected (A) Amount of facilitation charges deducted (B) Total Amount transferred to the State Government(A-B)
       
       
       
Details of defaulters:
Sl. No. Details of the defaulters Remarks, if any
  Name Address PAN  
         
         
VerificationI, ________________ (full name in block letters), son/ daughter of ___________ solemnly declare to the best of my knowledge and belief that the information given in this Form is correct and complete and that the total value of stampduty collected on the transactions and other particulars shown therein are truly stated and the same are in accordance with provisions of Part AA of Chapter II of the Indian Stamp Act, 1899 (2 of 1899) and the Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019.I further declare that I am making this return in my capacity as ____________ and also competent to make this return and verify it.(Name and signature of authorised officer of collecting agent)Date:Place: