In this Act, unless there is something repugnant in the subject or context,

(1)

[ "allotment list " means a list containing details of allotment of the securities intimated by the issuer to the depository under sub-section (2) of section 8 of the Depositories, Act, 1996; [Substituted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(1A)

"banker " includes a bank and any person acting as a banker;]

(2)

Bill of exchange.Bill of exchange means a bill of exchange as defined by the Negotiable Instruments Act, 1881 (26 of 1881), and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money;

(3)

Bill of exchange payable on demand.Bill of exchange payable on demand includes

(4)

Bill of lading.Bill of lading includes a through bill of lading, but does not include a mates receipt;

(5)

Bond.Bond includes [but does not include a debenture;] [Added by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(6)

Chargeable.chargeable means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in [India] [Substituted by Act 43 of 1955, Section 2, for "the States " (w.e.f. 1.4.1956).] when such instrument was executed or, where several persons executed the instrument at different times, first executed;

(7)

Cheque.cheque means a bill of exchange, drawn on a specified banker and not expressed to be payable otherwise than on demand;

(7A)

[ "clearance list " means a list of transactions of sale and purchase relating to contracts traded on the stock exchanges submitted to a clearing corporation in accordance with the law for the time being in force in this behalf; [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(7B)

"clearing corporation " means an entity established to undertake the activity of clearing and settlement of transactions in securities or other instruments and includes a clearing house of a recognised stock exchange;]

[* * *] [Definition of [Chief Controlling Revenue Authority " omitted by A.O.1937. See now Clause (10) of Section 3 of the General Clauses Act.]

(9)

Collector.Collector

(10)

Conveyance.conveyance includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule I;

(10A)

[ "debenture " includes - [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(10B)

"depository " includes -

(11)

Duly stamped.duly stamped, as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in [India] [Substituted by Act 43 of 1955, Section 2, for "the States " (w.e.f. 1.4.1956).];

(12)

Executed and execution.executed and execution, used with reference to instruments, mean signed and signature; [and includes attribution of electronic record within the meaning of section 11 of the Information Technology Act, 2000] [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

[* * *] [Definition of [collecting Government " inserted by A.O.1937 was omitted by A.O.1950.]

(13)

Impressed stamp.impressed stamp includes

(14)

[ "instrument " includes - [Substituted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(15)

Instrument of partition.instrument of partition means any instrument whereby co-owners of any property divide or agree to divide such property in severalty, and includes also a final order for effecting a partition passed by any revenue-authority or any civil Court and an award by an arbitrator directing a partition;

(15A)

[ "issuer " means any person making an issue of securities;] [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(16)

Lease.lease means a lease of immovable property, and includes also

(16A)

[ "marketable security " means a security capable of being traded in any stock exchange in India; [Substituted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(16B)

"market value ", in relation to an instrument through which -

(17)

Mortgage-deed.mortgage-deed includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates to, or in favour of another a right over or in respect of specified property;

(18)

Paper.paper includes vellum, parchment or any other material on which an instrument may be written;

(19)

Policy of insurance.policy of insurance includes

(20)

Policy of sea-insurance or sea-policy.policy of sea-insurance or sea-policy

(21)

Power-of-attorney.power-of-attorney includes any instrument (not chargeable with a fee under the law relating to Court-fees for the time being in force) empowering a specified person to act for and in the name of the person executing it;

(22)

Promissory note.promissory note means a promissory note as defined by the Negotiable Instruments Act, 1881 (26 of 1881);

it also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen;

(23)

Receipt.receipt includes any note, memorandum or writing

(23A)

[ "securities " includes - [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(24)

Settlement-

settlement means any non-testamentary disposition, in writing, of movable or immovable property made

(25)

[ Soldier [Added by Act 18 of 1928, Section 2 and Sch.I.].soldier includes any person below the rank of non-commissioned officer who is enrolled under the [Indian Army Act, 1911];]

(26)

[ Stamp [Clause (26) inserted by Act 23 of 2004, Section 117 (w.e.f. 10.9.2004).].Stamp means any mark, seal or endorsement by any agency or person duly authorised by the State Government, and includes an adhesive or impressed stamp, for the purposes of duty chargeable under this Act.]

(27)

[ "stock exchange " includes - [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]