Section 23-A: Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977
[23-A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements. ––(1) Where an instrument (not being a promissory note or bill of exchange)––
(a) is given upon the occasion of the deposit of any marketable security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt, or
(b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Article No. 5 (c) of Schedule I.]