Outyon Docummts and Trusfers (AinNdlDHlt) Ruin, Jf94 (ainndldhlt)

L.N. S7 of 1994

OlJ rY ON I){X:UMENTS AND TRANSFERS ACT, 11193

(ACT NO. XVII 01' 11193)

Outyon Docummts and Trusfers (AinNdlDHlt) Ruin, Jf94

IN exercise of the powers conferred by section 22 of the Duty on

Documcnts and Transfers Act, 1993, the Ministe r of Finance has made

the following ru les:-

(I) Thesc rulcs may be cited as the Duty on Documents and

Transfen (Amendment) Rules , 1994, and shall be read and construed

as one with the Duty on Documents and Transfen Rul~, 1993.

hereinafter refcrred to liS " the principal rules~ .

(2) lbese rul~ shall be d«med to have come into force on

the 25th Now:mber. 1992.

In subparagraph (a) of paragraph (6) of rule 3 of the English

text of the principal rules. for the wordS "the value of the dQminium ulile

of that property shall be :" there shall be liubsti tutcd the words "the

value of the dominiu", di,«lum of that property shall be: H.

The First Schedule to the principal ru\c$ m an be amended as

follows :-

(a)

for the words '"Duty on DocumentsH, whc rever they

OOCUl, there shan be substituted the words "Duty on Documents

and Trall$fcrs H; and

(b) in the first page thereof. for the words " Dctailsregarding

the Income Tax Number H upto ~in the o rdcr speeified. " thcre lihall

be suhSliluted the words "Details regardi ng the Income Tax

Number (where the Inromc Tax number is different from the

Identity Card r.lumber , the lauer is to be gi~n also) . surname and

name , ycar of birth , ~ pportioned amount of Provisional T u: and

address of each transferor and , in the case o f a tnmsfer C/JUS/J

rnonis. the address and the date of death of the deceased sllould be

inserted in this space in the order specified .H.

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