or for ownership under MOFA or by the company to a member or a member to another member are on a graduated scale of 0.5% up to 1.00.000 rupees and finally to 8% for more than 10.00.000 rupees. It seems to be with the prudence to facilitate housing infrastructure through co-operatives or condominiums. The reduction will apply from 11 February 1997 to documents exported by CIDCO. 2. The assignment of copyright shall be exempt from stamp duty. .