Indian Stamp Act, 1899

[ Agreement or document for assignment of receivables not liable to stamp duty.

8D. Notwithstanding anything contained in this Act or any other law for the time being in force, any agreement or other document for assignment of "receivables" as defined in clause (p) of section 2 of the Factoring Regulation Act, 2011 (12 of 2012) in favour of any "factor" as defined in clause (i) of section 2 of the said Act shall not be liable to duty under this Act or any other law for the time being in force.]