The Indian Stamp Act, 1899

97 sections.

Official Hindi (PDF) ↗

• Section 1 — Short title, extent and commencement.
• Section 2 — Definitions.
• Section 3 — Instruments chargeable with duty.
• Section 3A — [Repealed.].
• Section 4 — Several instruments used in single transaction of sale, mortgage or settlement.
• Section 5 — Instruments relating to several distinct matters.
• Section 6 — Instruments coming within several descriptions in Schedule I.
• Section 7 — Policies of sea-insurance.
• Section 8 — Bonds, debentures or other securities issued on loans under Act XI of 1879.
• Section 8A — Securities dealt in depository not liable to stamp-duty.
• Section 8B — Corporatisation and demutualisation schemes and related instruments not liable to duty.
• Section 8C — Negotiable warehouse receipts not liable to stamp duty.
• Section 8D — Agreement or document for assignment of receivables not liable to stamp duty.
• Section 8E — Conversion 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.
• Section 8F — Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty.
• Section 8G — Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
• Section 9 — Power to reduce, remit or compound duties.
• Section 9A — Instruments chargeable with duty for transactions in stock exchanges and depositories.
• Section 9B — Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
• Section 10 — Duties how to be paid.
• Section 11 — Use of adhesive stamps.
• Section 12 — Cancellation of adhesive stamps.
• Section 13 — Instruments stamped with impressed stamps how to be written.
• Section 14 — Only one instrument to be on same stamps.
• Section 15 — Instrument written contrary to section 13 or 14 deemed unstamped.
• Section 16 — Denoting duty.
• Section 17 — Instrument executed in India.
• Section 18 — Instruments other than bills and notes executed out of India.
• Section 19 — Bills and notes drawn out of India.
• Section 20 — Conversion of amount expressed in foreign currencies.
• Section 21 — Stock and marketable securities how to be valued.
• Section 22 — Effect of statement of rate of exchange or average price.
• Section 23 — Instruments reserving interest.
• Section 23A — Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.
• Section 24 — How transfer in consideration of debt, or subject to future payment, etc., to be charged.
• Section 25 — Valuation in case of annuity, etc.
• Section 26 — Stamp where value of subject-matter is indeterminate.
• Section 27 — Facts affecting duty to be set forth in instrument.
• Section 28 — Direction as to duty in case of certain conveyances.
• Section 29 — Duties by whom payable.
• Section 30 — Obligation to give receipt in certain cases.
• Section 31 — Adjudication as to proper stamp.
• Section 32 — Certificate by Collector.
• Section 33 — Examination and impounding of instruments.
• Section 34 — Special provision as to unstamped receipts.
• Section 35 — Instruments not duly stamped inadmissible in evidence, etc.
• Section 36 — Admission of instrument where not to be questioned.
• Section 37 — Admission of improperly stamped instruments.
• Section 38 — Instruments impounded how dealt with.
• Section 39 — Collector's power to refund penalty paid under section 38, sub-section (1).
• Section 40 — Collector's power to stamp instruments impounded.
• Section 41 — Instruments unduly stamped by accident.
• Section 42 — Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.
• Section 43 — Prosecution for offence against Stamp-law.
• Section 44 — Persons paying duty or penalty may recover same in certain cases.
• Section 45 — Power to Revenue-authority to refund penalty or excess duty in certain cases.
• Section 46 — Non-liability for loss of instruments sent under section 38.
• Section 47 — Power of payer to stamp bills, and promissory notes received by him unstamped.
• Section 48 — Recovery of duties and penalties.
• Section 49 — Allowance for spoiled stamps.
• Section 50 — Application for relief under section 49 when to be made.
• Section 51 — Allowance in case of printed forms no longer required by Corporations.
• Section 52 — Allowance for misused stamps.
• Section 53 — Allowance for spoiled or misused stamps how to be made.
• Section 54 — Allowance for stamps not required for use.
• Section 54A — Allowances for stamps in denominations of annas.
• Section 54B — Allowances for Refugee Relief stamps.
• Section 55 — Allowance on renewal of certain debentures.
• Section 56 — Control of, and statement of case to, Chief Controlling Revenue-authority.
• Section 57 — Statement of case by Chief Controlling Revenue-authority to High Court.
• Section 58 — Power of High Court to call for further particulars as to case stated.
• Section 59 — Procedure in disposing of case stated.
• Section 60 — Statement of case by other Courts to High Court.
• Section 61 — Revision of certain decisions of Courts regarding the sufficiency of stamps.
• Section 62A — Penalty for failure to comply with provisions of section 9A.
• Section 62 — Penalty for executing, etc., instrument not duly stamped.
• Section 63 — Penalty for failure to cancel adhesive stamp.
• Section 64 — Penalty for omission to comply with provisions of section 27.
• Section 65 — Penalty for refusal to give receipt, and for devices to evade duty on receipts.
• Section 66 — Penalty for not making out policy or making one not duly stamped.
• Section 67 — Penalty for not drawing full number of bills or marine policies purporting to be in sets.
• Section 68 — Penalty for post-dating bills, and for other devices to defraud the revenue.
• Section 69 — Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
• Section 70 — Institution and conduct of prosecutions.
• Section 71 — Jurisdiction of Magistrates.
• Section 72 — Place of trial.
• Section 73 — Books, etc., to be open to inspection.
• Section 73A — Power of Central Government to make rules.
• Section 73B — Power to issue directions and to authorise certain authorities to issue instructions, etc.
• Section 74 — Powers to make rules relating to sale of stamps.
• Section 75 — Powers to make rules generally to carry out Act.
• Section 76 — Publication of rules.
• Section 76A — Delegation of certain powers.
• Section 77 — Saving as to court-fees.
• Section 77A — Saving as to certain stamps.
• Section 78 — Act to be translated, and sold cheaply.
• Section 79 — [Repealed.].