The ob­ject of this Bill is to amend the Stamp Duty Act, 2014to pro­vide for an in­cen­tive to a man­u­fac­turer, other than a man­u­fac­turer re­ferred to in item 60A (b), whose in­vest­ment cap­i­tal is at least fifty mil­lion United States Dol­lars; to clar­ifu the re­quire­ments for in­cen­tives on strate­gic in­vest­ments projects.