Indian Stamp Act (Stamp Act)
Master statutory directory covering all 78 sections of Indian Stamp Act. Live search by section number or subject matter, and click through to the complete statutory practice guide.
Master statutory directory covering all 78 sections of Indian Stamp Act. Live search by section number or subject matter, and click through to the complete statutory practice guide.
| Section | Statutory Provision & Subject | Guide |
|---|---|---|
| Sec 1 | Short title, extent and commencement | Guide |
| Sec 2 | Definitions (Bill of Exchange, Bond, Chargeable, Conveyance, Executed, Instrument, Lease, Mortgage-deed, Settlement) | Guide |
| Sec 3 | Instruments chargeable with duty | Guide |
| Sec 4 | Several instruments used in single transaction of sale, mortgage or settlement | Guide |
| Sec 5 | Instruments relating to several distinct matters | Guide |
| Sec 6 | Instruments coming within several descriptions in Schedule I | Guide |
| Sec 7 | Policies of sea-insurance | Guide |
| Sec 8 | Bonds, debentures or other securities issued on loans under Act 11 of 1879 | Guide |
| Sec 9 | Power to reduce, remit or compound duties | Guide |
| Sec 10 | Duties how to be paid (Adhesive stamps, impressed stamps, e-stamping) | Guide |
| Sec 11 | Use of adhesive stamps | Guide |
| Sec 12 | Cancellation of adhesive stamps (Mandatory cancellation at time of execution) | Guide |
| Sec 13 | Instruments stamped with impressed stamps how to be written | Guide |
| Sec 14 | Only one instrument to be on same stamp | Guide |
| Sec 15 | Instrument written contrary to section 13 or 14 deemed unstamped | Guide |
| Sec 16 | Denoting duty | Guide |
| Sec 17 | Instruments executed in India (Mandatory stamping before or at time of execution) | Guide |
| Sec 18 | Instruments other than bills and notes executed out of India (Stamping within 3 months after arrival in India) | Guide |
| Sec 19 | Bills and notes drawn out of India | Guide |
| Sec 20 | Conversion of amount expressed in foreign currencies | Guide |
| Sec 21 | Stock and marketable securities how to be valued | Guide |
| Sec 22 | Effect of statement of rate of exchange or average price | Guide |
| Sec 23 | Instruments reserving interest | Guide |
| Sec 24 | How transfer in consideration of debt, or subject to future payment, etc., to be charged | Guide |
| Sec 25 | Valuation in case of annuity, etc. | Guide |
| Sec 26 | Stamp where value of subject-matter is indeterminate | Guide |
| Sec 27 | Facts affecting duty to be set forth in instrument (True market value disclosure) | Guide |
| Sec 28 | Direction as to duty in case of certain conveyances | Guide |
| Sec 29 | Duties by whom payable (In absence of contract: buyer in conveyance, mortgagor in mortgage) | Guide |
| Sec 30 | Obligation to give receipt in certain cases | Guide |
| Sec 31 | Adjudication as to proper stamp (Application to Collector for opinion on duty) | Guide |
| Sec 32 | Certificate by Collector | Guide |
| Sec 33 | Examination and impounding of instruments (Mandatory duty of every person having authority to receive evidence to impound) | Guide |
| Sec 34 | Officer in certain cases to demand receipt with duty | Guide |
| Sec 35 | Instruments not duly stamped inadmissible in evidence (Bar on admission unless validated with 10x penalty) | Guide |
| Sec 36 | Admission of instrument where not to be questioned (Once admitted, cannot be questioned in same suit) | Guide |
| Sec 37 | Admission of improperly stamped instruments | Guide |
| Sec 38 | Instruments impounded how dealt with | Guide |
| Sec 39 | Collector's power to refund penalty paid under section 38, sub-section (1) | Guide |
| Sec 40 | Collector's power to stamp instruments impounded (Certificate on payment of duty and 10x penalty) | Guide |
| Sec 41 | Instruments unduly stamped by accident | Guide |
| Sec 42 | Endorsement of instruments on which duty has been paid under section 35, 40 or 41 | Guide |
| Sec 43 | Prosecution for offence against Stamp-law | Guide |
| Sec 44 | Power of payee to refund penalty or excess duty paid by him | Guide |
| Sec 45 | Power of Chief Controlling Revenue-Authority to refund penalty or excess duty in certain cases | Guide |
| Sec 46 | Non-liability for loss of instruments sent under section 38 | Guide |
| Sec 47 | Power of Collector to stamp instruments erroneously stamped with improper description of stamp | Guide |
| Sec 48 | Recovery of duties and penalties | Guide |
| Sec 49 | Allowance for spoiled stamps | Guide |
| Sec 50 | Application for relief under section 49 when to be made | Guide |