(3)[ Notwithstanding anything contained in sub-sections (1) and (2), in the case of any issue, sale or transfer of securities, the instrument on which stamp-duty is chargeable under section 9A shall be the principal instrument for the purpose of this section and no stamp-duty shall be charged on any other instruments relating to any such transaction.] [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]
