Section 14 in The Unit Trust Of India (Transfer Of Undertaking And Repeal) Act, 2002
14. Exemption from stamp duty.-
Notwithstanding anything contained in the Indian Stamp Act, 1899 (2 of 1899), the transfer and vesting of the undertaking and the specified undertaking in terms of section 4 shall not be liable to the payment of any stamp duty under that Act.
