Vidhi Codex

The National Defence Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration) Act, 1963

The National Defence Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration) Act, 1963

Tax19635 sections

This law specifically exempts donations of immovable property made to the National Defence Fund from the payment of stamp duty and the requirement of registration or attestation under existing laws. It applies to these donations and allows the Government to issue necessary instructions on how they should be made and received, effectively repealing a prior ordinance while ensuring previous exemptions remain valid. The Act matters because it removes financial obstacles, encouraging citizens to contribute property to support the nation's defense initiatives without facing bureaucratic or financial hurdles.

Start reading →Read full ActSections
  1. 1. Short title.
  2. 2. Definitions.
  3. 3. Exemption from stamp duty and registration.
  4. 4. Power to issue instructions.
  5. 5. Repeal of Ordinance No. III of 1962.

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