The Indian Stamp Act, 1899
Central · 1899
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Instruments chargeable with duty.
- S. 3A[Repealed.].
- S. 4Several instruments used in single transaction of sale, mortgage or settlement.
- S. 5Instruments relating to several distinct matters.
- S. 6Instruments coming within several descriptions in Schedule I.
- S. 7Policies of sea-insurance.
- 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. 8EConversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty.
- S. 8FAgreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty.
- S. 8GStrategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
- S. 9Power to reduce, remit or compound duties.
- S. 9AInstruments chargeable with duty for transactions in stock exchanges and depositories.
- S. 9BInstruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
- S. 10Duties how to be paid.
- S. 11Use of adhesive stamps.
- S. 12Cancellation of adhesive stamps.
- S. 13Instruments stamped with impressed stamps how to be written.
- S. 14Only one instrument to be on same stamps.
- S. 15Instrument written contrary to section 13 or 14 deemed unstamped.
- S. 16Denoting duty.
- S. 17Instrument executed in India.
- 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. 22Effect of statement of rate of exchange or average price.
- S. 23Instruments reserving interest.
- 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., to be charged.
- 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. 35Instruments not duly stamped inadmissible in evidence, etc.
- S. 36Admission of instrument where not to be questioned.
- 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. 40Collector's power to stamp instruments impounded.
- S. 41Instruments unduly stamped by accident.
- S. 42Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.
- S. 43Prosecution for offence against Stamp-law.
- S. 44Persons paying duty or penalty may recover same in certain cases.
- S. 45Power to Revenue-authority to refund penalty or excess duty in certain cases.
- S. 46Non-liability for loss of instruments sent under section 38.
- S. 47Power of payer to stamp bills, and promissory notes received by him unstamped.
- S. 48Recovery of duties and penalties.
- S. 49Allowance for spoiled stamps.
- S. 50Application for relief under section 49 when to be made.
- S. 51Allowance in case of printed forms no longer required by Corporations.
- S. 52Allowance for misused stamps.
- S. 53Allowance for spoiled or misused stamps how to be made.
- 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. 57Statement of case by Chief Controlling Revenue-authority to High Court.
- S. 58Power of High Court to call for further particulars as to case stated.
- S. 59Procedure in disposing of case stated.
- S. 60Statement of case by other Courts to High Court.
- S. 61Revision of certain decisions of Courts regarding the sufficiency of stamps.
- S. 62Penalty for executing, etc., instrument not duly stamped.
- S. 62APenalty for failure to comply with provisions of section 9A.
- S. 63Penalty for failure to cancel adhesive stamp.
- S. 64Penalty for omission to comply with provisions of section 27.
- S. 65Penalty for refusal to give receipt, and for devices to evade duty on receipts.
- 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 Magistrates.
- S. 72Place of trial.
- S. 73Books, etc., to be open to inspection.
- S. 73APower of Central Government to make rules.
- S. 73BPower to issue directions and to authorise certain authorities to issue instructions, etc.
- S. 74Powers to make rules relating to sale of stamps.
- S. 75Powers to make rules generally to carry out Act.
- S. 76Publication of rules.
- S. 76ADelegation of certain powers.
- S. 77Saving as to court-fees.
- S. 77ASaving as to certain stamps.
- S. 78Act to be translated, and sold cheaply.
- S. 79[Repealed.].