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18/07/2024
Laws of Bangladesh

The Finance Ordinance, 1985

( Ordinance NO. XXXII OF 1985 )

Amendment of Act II of 1899
2. In the Stamp Act, 1899 (II of 1899), in Schedule I, in article No. 23,-
 
 
 
 
(a) for the figure “17.5%” the figure “18%” shall be substituted; and
 
 
 
 
(b) for the heading “Exemption.” and the existing entry thereunder the following shall be substituted, namely:-
 
 
 
 
“EXEMPTIONS.
 
 
 
 
(a) Assignment of copyright under the Copyright Ordinance, 1962, section 14.
 
 
 
 
(b) Transfer of landed property owned by an industrial entrepreneur to a limited company incorporated for industrial purposes, provided that the entrepreneur becomes a shareholder of the company to the extent of the value of the property”.

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