Schedule I: Stamp Duty on Instruments (Articles 1 to 65) - Indian Stamp Act, 1899

Substantive Sections (1–79)

Article	Description of Instrument	Statutory Duty Standard	Scope & Practical Application
Art 1	Acknowledgment of a debt	One anna / statutory stamp	Acknowledgment of debt exceeding ₹ 20 written or signed by debtor to supply evidence of such debt in accounts.
Art 2	Administration-Bond	Same duty as a Bond (No. 15)	Bond given under Indian Succession Act for due administration of estate.
Art 3	Adoption-Deed	Fixed stamp duty (State scheduled rate)	Any instrument recording an adoption or conferring or purporting to confer an authority to adopt.
Art 4	Affidavit	Fixed affidavit stamp (State scheduled rate)	Affidavit or declaration in writing on oath or affirmation made before notary or judicial officer.
Art 5	Agreement or Memorandum of an Agreement	State scheduled rate / ad valorem	Written contracts, agreements for sale of shares, goods, loan agreements, or service contracts.
Art 6	Agreement relating to Deposit of Title-Deeds, Pawn or Pledge	Proportional percentage of loan secured	Equitable mortgage created by delivery of title deeds to secure repayment of money lent.
Art 7	Appointment in execution of a Power	Fixed scheduled duty	Appointment in execution of power of appointment over property by will or non-testamentary instrument.
Art 8	Appraisement or Valuation	Same duty as Bottomry Bond	Valuation of property made otherwise than under an order of court.
Art 9	Apprenticeship-Deed	Fixed scheduled duty	Apprenticeship agreement including service articles.
Art 10	Articles of Association of a Company	Slab duty based on authorized share capital	Corporate articles defining internal governance and member regulations.
Art 11	Articles of Clerkship	Fixed scheduled duty	Articles binding an apprentice or law clerk.
Art 12	Award by Arbitrator or Umpire	Proportional percentage on amount awarded	Arbitral award deciding property or monetary dispute made in writing.
Art 13	Bill of Exchange	Ad valorem stamp according to maturity and amount	Commercial negotiable instrument for unconditional payment of money.
Art 14	Bill of Lading	Fixed export/transport stamp	Document of title for goods shipped by sea.
Art 15	Bond	Ad valorem stamp per thousand rupees	Formal instrument under seal or signature acknowledging debt obligation.
Art 16	Bottomry Bond	Ad valorem on loan amount	Maritime bond pledging ship as security for repair loan.
Art 17	Cancellation	Fixed cancellation duty	Instrument of cancellation of any prior registered instrument.
Art 18	Certificate of Sale	Same duty as a Conveyance (No. 23)	Certificate granted to purchaser of property sold by public auction by Civil or Revenue Court.
Art 19	Certificate or other Document evidencing Right to Shares	Fixed scheduled duty	Share certificate or scrip certifying title to shares.
Art 20	Charter-Party	Fixed maritime charter duty	Contract for hire of an entire ship or principal part.
Art 21	Cheque	Exempted / Fixed duty	Negotiable cheque drawn on a banker.
Art 22	Composition-Deed	Fixed composition duty	Agreement between debtor and creditors for compounding or compounding debts.
Art 23	Conveyance (Sale Deed)	Ad valorem percentage on market value (4% to 8%)	Landmark deed transferring ownership of immovable or movable property on sale.
Art 24	Copy or Extract	Fixed certified copy stamp	Certified copy of any public register or judicial record.
Art 25	Counterpart or Duplicate	Fixed duplicate duty	Duplicate copy of any instrument chargeable with duty.
Art 26	Customs-Bond	Bond scale duty	Bond furnished to customs authorities for clearance of goods.
Art 27	Debenture	Ad valorem on face value	Marketable security issued by company evidencing debt.
Art 28	Delivery-Order in respect of Goods	Fixed delivery stamp	Order on wharfinger or warehouseman to deliver goods.
Art 29	Divorce (Instrument of)	Fixed matrimonial deed duty	Any instrument by which any person effects the dissolution of marriage.
Art 30	Entry as an Advocate, Vakil or Attorney	Fixed enrollment stamp	Bar council enrollment certificate.
Art 31	Exchange of Property	Same duty as Conveyance (No. 23) on higher value	Mutual exchange of two immovable properties.
Art 32	Further Charge on Mortgaged Property	Ad valorem on additional advance	Instrument creating additional mortgage charge on previously mortgaged property.
Art 33	Gift (Instrument of)	Same duty as Conveyance (No. 23) on market value	Voluntary transfer of property without consideration from donor to donee.
Art 34	Indemnity-Bond	Same duty as Security Bond (No. 57)	Bond promising to save harmless from loss caused by promisor or third party.
Art 35	Lease (including Sub-Lease and Rent Agreement)	Ad valorem based on average annual rent and premium	Lease of immovable property for fixed terms, lifetime, or in perpetuity.
Art 36	Letter of Allotment of Shares	Fixed allotment stamp	Corporate letter notifying allotment of shares.
Art 37	Letter of Credit	Fixed banking stamp	Bank instrument authorizing drawer to draw upon issuer.
Art 38	Letter of Licence	Fixed scheduled duty	Creditor agreement granting debtor licence to manage business without suit.
Art 39	Memorandum of Association of a Company	Fixed / Capital-based duty	Founding corporate constitutional document.
Art 40	Mortgage-Deed	Ad valorem (higher with possession, lower without possession)	Securing payment of money by pledging immovable property.
Art 41	Mortgage of a Crop	Agricultural loan duty scale	Agricultural mortgage on standing or future crops.
Art 42	Notarial Act	Fixed notary stamp	Instrument, protest or attestation executed by a Notary Public.
Art 43	Note or Memorandum by Broker or Agent	Transaction based stamp	Broker contract note for purchase or sale of securities or goods.
Art 44	Note of Protest by Master of a Ship	Maritime protest duty	Official protest recorded by ship master after maritime peril.
Art 45	Partition (Instrument of)	Ad valorem on separated shares	Deed dividing joint family or co-owned immovable property among co-sharers.
Art 46	Partnership (Instrument of)	Fixed duty on deed / dissolution	Partnership agreement, reconstitution, or formal deed of dissolution.
Art 47	Policy of Insurance	Ad valorem on insured sum / premium	Life, fire, marine, or accident insurance contract.
Art 48	Power of Attorney (GPA / SPA)	Fixed for SPA; Ad valorem if coupled with sale/possession	Authorizing agent to manage property, institute suits, or execute sale deeds.
Art 49	Promissory Note	Central revenue stamp scale	Unconditional promise in writing to pay specified sum of money.
Art 50	Protest of Bill or Note	Fixed protest duty	Formal certificate of dishonour of negotiable instrument by notary.
Art 51	Protest by the Master of a Ship	Maritime certificate duty	Extended protest executed before notary.
Art 52	Proxy	Fixed proxy stamp	Instrument authorizing proxy voting at company meeting.
Art 53	Receipt	One rupee revenue stamp (for sums > ₹ 5,000)	Written acknowledgment of receiving money or movable property.
Art 54	Reconveyance of Mortgaged Property	Same duty as Conveyance / Bond	Extinguishment of mortgage and re-transfer of property to mortgagor.
Art 55	Release	Ad valorem on value of released share	Relinquishment of claim or share in co-owned property or ancestral estate.
Art 56	Respondentia Bond	Same duty as Bottomry Bond	Maritime loan secured on cargo.
Art 57	Security-Bond or Mortgage-Deed by way of Security	Ad valorem on security amount	Bond furnished for due execution of office or performance of contract.
Art 58	Settlement	Same duty as Bond / Conveyance	Family settlement or deed of trust disposing of property.
Art 59	Share Warrant	Ad valorem on face value	Warrant to bearer issued by company.
Art 60	Shipping Order	Fixed port stamp	Order for receipt of cargo on board.
Art 61	Surrender of Lease	Same duty as Lease / Bond	Formal surrender of tenancy prior to expiry of term.
Art 62	Transfer of Shares, Debentures or Mortgages	Ad valorem percentage on consideration	Formal transfer deed for corporate securities or assigned mortgages.
Art 63	Transfer of Lease	Same duty as Conveyance (No. 23)	Assignment of leasehold rights to new tenant.
Art 64	Trust (Declaration or Revocation)	Ad valorem on trust corpus	Deed creating charitable, religious, or private family trust.
Art 65	Warrant for Goods	Fixed warehouse stamp	Warehouse keeper warrant evidencing title to stored goods.

Indian Stamp Act: Schedule I (Articles 1 to 65)

Schedule I Stamp Duty Directory