Statement I. – For the purposes of this article, where, in the case of an agreement to sell a property, the property is transferred to the purchaser before execution or at the time of execution, or after the execution of that agreement, this agreement is considered a transport and stamp tax accordingly: that the provisions of Section 32A mutatis and which is considered a movement as mentioned above, as they are considered for promotion under this section: provided that, if a transport is carried out later in accordance with this agreement, if any, which has already been paid and withdrawn from the sale agreement, which is considered a movement , is suitable for all tax subjects. Statement II. – For the purposes of clause (d), – (i) the unit includes an apartment, an apartment, a rental house, a block or any other named unit; (ii) where a building consists of units used for both residential and non-residential purposes, the tax concession is set at the value of those units for the value of the units of a building used for residential purposes and the customs duties payable for the units of the building that are used; (iii) The duty payable may not exceed the duty payable in accordance with points b) and c); Note III. – For the purposes of the (d) clause, the market value of the shares – a) in relation to the ceding company whose shares are listed and listed on the stock exchange, the market value of the shares, as on the date mentioned in the proposed merger or if the date set is not fixed, the date of the designation of the High Court; and indlaw.com b) with respect to the ceding company whose shares are not listed/listed but have not been listed on the stock exchange, the market value of the shares issued or awarded, in reference to the market value of the shares of the ceding company or after the possibility of being heard by the collector. STAMPS TO BE USED – rule 6 non-judicial stamp paper or special adhesive label/stamp affixed by an officer as a rule in accordance with Rule 11.