Section 17 — Instrument executed in India.

All instruments chargeable with duty and executed by any person in 1 [India] shall be stamped before or at the time of execution. STATE AMENDMENT Assam-- Amendment of section 17.-- In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:-- "Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A." [ Vide Assam Act 22 of 2004, s. 3]

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