Section 8D: Agreement or document for assignment of receivables not liable to stamp duty

Notwithstanding anything contained in this Act or any other law for the time being in force, any agreement or other document for assignment of receivables as defined in clause (p) of section 2 of the Factoring Regulation Act, 2011 in favour of any factor as defined in clause (i) of section 2 of the said Act shall not be liable to duty under this Act or any other law for the time being in force.]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 8D

No Supreme Court judgment in our database cites this section yet.