(14)[ "instrument" includes - [Substituted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.](a)every document, by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded;(b)a document, electronic or otherwise, created for a transaction in a stock exchange or depository by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded; and(c)any other document mentioned in Schedule I, but does not include such instruments as may be specified by the Government, by notification in the Official Gazette;]
