Section 14 — Exemption from stamp duty.

The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002
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.

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