The Indian Stamp Act, 1899

Central Act · Act 2 of 189996 provisions179 citing judgments

The enactment

Full text, provision by provision

Every provision below opens in full, free and without an account.

• Section 1 Short title, extent and commencement.
• Section 2 Definitions.14 citing judgments
• Section 3 Instruments chargeable with duty.9 citing judgments
• Section 3A [Repealed.].
• Section 4 Several instruments used in single transaction of sale, mortgage or settlement.3 citing judgments
• Section 5 Instruments relating to several distinct matters.3 citing judgments
• Section 6 Instruments coming within several descriptions in Schedule I.2 citing judgments
• Section 7 Policies of sea-insurance.5 citing judgments
• Section 8 Bonds, debentures or other securities issued on loans under Act XI of 1879.4 citing judgments
• 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.1 citing judgment
• 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.3 citing judgments
• Section 9A Instruments chargeable with duty for transactions in stock exchanges and depositories.1 citing judgment
• 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.12 citing judgments
• Section 12 Cancellation of adhesive stamps.2 citing judgments
• Section 13 Instruments stamped with impressed stamps how to be written.1 citing judgment
• Section 14 Only one instrument to be on same stamps.1 citing judgment
• Section 15 Instrument written contrary to section 13 or 14 deemed unstamped.1 citing judgment
• Section 16 Denoting duty.3 citing judgments
• Section 17 Instrument executed in India.5 citing judgments
• Section 18 Instruments other than bills and notes executed out of India.1 citing judgment
• Section 19 Bills and notes drawn out of India.1 citing judgment
• Section 20 Conversion of amount expressed in foreign currencies.2 citing judgments
• Section 21 Stock and marketable securities how to be valued.1 citing judgment
• Section 22 Effect of statement of rate of exchange or average price.1 citing judgment
• Section 23 Instruments reserving interest.2 citing judgments
• Section 23A Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.1 citing judgment
• Section 24 How transfer in consideration of debt, or subject to future payment, etc., to be charged.2 citing judgments
• Section 25 Valuation in case of annuity, etc.1 citing judgment
• Section 26 Stamp where value of subject-matter is indeterminate.2 citing judgments
• Section 27 Facts affecting duty to be set forth in instrument.2 citing judgments
• Section 28 Direction as to duty in case of certain conveyances.
• Section 29 Duties by whom payable.1 citing judgment
• Section 30 Obligation to give receipt in certain cases.1 citing judgment
• Section 31 Adjudication as to proper stamp.1 citing judgment
• Section 32 Certificate by Collector.2 citing judgments
• Section 33 Examination and impounding of instruments.12 citing judgments
• Section 34 Special provision as to unstamped receipts.8 citing judgments
• Section 35 Instruments not duly stamped inadmissible in evidence, etc.12 citing judgments
• Section 36 Admission of instrument where not to be questioned.7 citing judgments
• Section 37 Admission of improperly stamped instruments.4 citing judgments
• Section 38 Instruments impounded how dealt with.3 citing judgments
• Section 39 Collector's power to refund penalty paid under section 38, sub-section (1).3 citing judgments
• Section 40 Collector's power to stamp instruments impounded.7 citing judgments
• Section 41 Instruments unduly stamped by accident.1 citing judgment
• Section 42 Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.6 citing judgments
• 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.1 citing judgment
• 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.4 citing judgments
• Section 48 Recovery of duties and penalties.5 citing judgments
• Section 49 Allowance for spoiled stamps.3 citing judgments
• Section 50 Application for relief under section 49 when to be made.2 citing judgments
• Section 51 Allowance in case of printed forms no longer required by Corporations.1 citing judgment
• Section 52 Allowance for misused stamps.1 citing judgment
• Section 53 Allowance for spoiled or misused stamps how to be made.2 citing judgments
• 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.1 citing judgment
• Section 57 Statement of case by Chief Controlling Revenue-authority to High Court.1 citing judgment
• 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.1 citing judgment
• Section 62 Penalty for executing, etc., instrument not duly stamped.2 citing judgments
• Section 62A Penalty for failure to comply with provisions of section 9A.
• Section 63 Penalty for failure to cancel adhesive stamp.
• Section 64 Penalty for omission to comply with provisions of section 27.1 citing judgment
• 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.