Exemption from income tax, stamp duty and fees and Acceptance of certified copy as evidence are defined under section 96 and 97 of Land Acquisition Act 2013. Provisions under these Sections are :
Section 96 of Land Acquisition Act 2013 "Exemption from income tax, stamp duty and fees"
No income tax or stamp duty shall be levied on any award or agreement made - under this Act. except under section 46 and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of the same. Provided that no such local authority or Requiring Body shall be entitled to demand a reference to the Authority concerned under section 64.
Section 97 of Land Acquisition Act 2013 "Acceptance of certified copy as evidence"
In any proceeding under this Act, a certified copy of a document registered under the Registration Act. 1908, including a copy given under section 57 of that Act, may be accepted as evidence of the transaction recorded in such document.
Section 82 Power to enter and take possession and compensation on restoration
Section 83 difference as to condition of land
Section 84 punishment for false information, mala fide action etc
Section 85 Penalty for contravention of provisions of act
Section 86 Offences by Companies
Section 87 Offences by Government Departments
Section 88 Cognizance of offences by court
Section 89 Offences to be non cognizable
Section 90 Offences to be cognizable only on complaint filed by certain persons
Section 91 Magistrate to enforce surrender
Section 94 Acquisition of part of house or building
Section 95 Acquisition of land at cost of a local authority or requiring body
Section 96 Exemption from income tax, stamp duty and fees
Section 97 Acceptance of certified copy as evidence
Section 98 Notice in case of suits for anything done in pursuance of act
Section 99 No change of purpose to be allowed
Section 100 No change of ownership without permission to be allowed