[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.]
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