Amendment status not verified — confirm the current text below against the official source.
(31. Explanation: The term "Debenture" includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty. Exemption A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage deed, duly stamped in respect of the full amount of debentures to be issued thereunder whereby, the company or body borrowing makes over, in whole or in part, their property to trustees for the. benefit of the debenture holders provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. Divorce: Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage. Entry as an advocate, or attorney on the roll of any High Court, under the Indian Bar Councils Act, 1926, or in exercise of powers conferred on such Court by Letters Patent or by the Legal Practitioners Act, 1884. Exchange of property: Instrument of- (a) For exchange of agricultural land, where the area of the exchange property those not vary by more than 25% (b) In other cases Rs. 250/-(Two hundred fifty) Rs. 1000/-(One thousand) (a) Fully exempted. (b) Same duty as conveyance (No.- 23) for consideration or market value, based on the market value of the property of greater value under exchange.