The INDIAN STAMP ACT, 1899
delhi · 1899
- S. 1Subs
- S. 2Subs
- S. 3Subs
- S. 3A[Instruments chargeable with additional duty
- S. 4Ins
- S. 5Instruments relating to several distinct matters
- S. 6Clause (c) omitted by s
- S. 7The word ―Cheques‖ omitted by s
- S. 8Bonds, debentures or other securities issued on loans under Act XI of 1879
- S. 8ASecurities dealt in depository not liable to stamp duty
- S. 8BCorporatisation and demutualisation schemes and related instruments not liable to duty
- S. 8CNegotiable warehouse receipts not liable to stamp duty
- S. 8DAgreement or document for assignment of receivables not liable to stamp duty
- S. 8E—
- S. 8FAgreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty
Chapter Chapter II
Chapter Chapter II
- S. 10Duties how to be paid
- S. 11Use of adhesive stamps
- S. 12—
- S. 13Instruments stamped with impressed stamps how to be written
- S. 14BILL OF LADING (including a through bill of lading)
- S. 15BOND [as defined by section 2 (5)] not being a DEBENTURE (No
- S. 16Denoting duty
- S. 17—
- S. 18Instruments other than bills and notes executed out of India
- S. 19Bills and notes drawn out of India
- S. 20Conversion of amount expressed in foreign currencies
- S. 21Stock and marketable securities how to be valued
- S. 22—
- S. 23CONVEYANCE [as defined by section 2 (10)] not being a Transfer charged or exempted under No
- S. 23ACertain instruments connected with mortgages of marketable securities to be chargeable as agreements
- S. 24How transfer in consideration of debt, or subject to future payment, etc
- S. 25Valuation in case of annuity, etc
- S. 26Stamp where value of subject-matter is indeterminate
- S. 27Facts affecting duty to be set forth in instrument
- S. 28Direction as to duty in case of certain conveyances
- S. 29Duties by whom payable
- S. 30Obligation to give receipt in certain cases
- S. 31Adjudication as to proper stamp
- S. 32Certificate by Collector
- S. 33Examination and impounding of instruments
- S. 34Special provision as to unstamped receipts
- S. 35—
- S. 36—
- S. 37Admission of improperly stamped instruments
- S. 38Instruments impounded how dealt with
- S. 39Collector’s power to refund penalty paid under section 38, sub-section (1)
- S. 40Collectors power to stamp instruments impounded
- S. 41Instruments unduly stamped by accident
- S. 42—
- S. 43Prosecution for offence against Stamp-law
- S. 44Persons paying duty or penalty may recover same in certain cases
- S. 45PARTITION— Instrument of [as defined by s
- S. 46PARTNERSHIP— A—INSTRUMENT OF— (a) where the capital of the partnership does not Two rupees eight annas
- S. 47Power of payer to stamp bills, and promissory notes received by him unstamped
- S. 48POWER-OF-ATTORNEY [as defined by section 2(21)], not being a PROXY (No
- S. 49Allowance for spoiled stamps
- S. 50Application for relief under section 49 when to be made
- S. 51—
- S. 52Allowance for misused stamps
- S. 53—
- S. 54Allowance for stamps not required for use
- S. 54AAllowances for stamps in denominations of annas
- S. 54BAllowances for Refugee Relief stamps
- S. 55Allowance on renewal of certain debentures
- S. 56Control of, and statement of case to, Chief Controlling Revenue-authority
- S. 57—
- S. 58SETTLEMENT— A
- S. 59Procedure in disposing of case stated
- S. 60Statement of case by other Courts to High Court
- S. 61—
- S. 62Penalty for executing, etc
Chapter Chapter VII
- S. 63Penalty for failure to cancel adhesive stamp
- S. 64Penalty for omission to comply with provisions of section 27
- S. 65—
- S. 66Penalty for not making out policy or making one not duly stamped
- S. 67Penalty for not drawing full number of bills or marine policies purporting to be in sets
- S. 68Penalty for post-dating bills, and for other devices to defraud the revenue
- S. 69Penalty for breach of rule relating to sale of stamps and for unauthorised sale
- S. 70Institution and conduct of prosecutions
- S. 71Jurisdiction of Magistrate
- S. 72Place of trial
- S. 73Books, etc