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Indian Stamp Act, 1899

Sections

Foot NotesView Details
1Short title, extent and commencementView Details
10Duties how to be paidView Details
11Use of adhesive stampsView Details
12Cancellation of adhesive stampsView Details
13Instruments stamped with impressed stamps how to be writtenView Details
14Only one instrument to be on same stampView Details
15Instrument written contrary to section 13 or 14 deemed unstampedView Details
16Denoting dutyView Details
17Instruments executed in IndiaView Details
18Instruments other than bills and notes executed out of IndiaView Details
19Bills and notes drawn out of IndiaView Details
2DefinitionsView Details
20Conversion of amount expressed in foreign currenciesView Details
21Stock and marketable securities how to be valuedView Details
22Effect of statement of rate of exchange or average priceView Details
23Instruments reserving interestView Details
23ACertain instruments connected with mortgages of marketable securities to be chargeable as agreementsView Details
25Valuation in case of annuity, etc.View Details
26Stamp where value of subject-matter is indeterminateView Details
27Facts affecting duty to be set forth in instrumentView Details
28Direction as to duty in case of certain conveyancesView Details
29Duties by whom payableView Details
3Instruments chargeable with dutyView Details
31Adjudication as to proper stampView Details
32Certificate by CollectorView Details
33Examination and impounding of instrumentsView Details
34Special provision as to unstamped receiptsView Details
35Instruments not duly stamped inadmissible in evidence, etcView Details
36Admission of instrument where not to be questionedView Details
37Admission of improperly stamped instrumentsView Details
38Instruments impounded how dealt withView Details
39Collector's power to refund penalty paid under section 38, sub-section (1)View Details
4Several instruments used in single transaction of sale, mortgage or settlementView Details
40Collector's power to stamp instruments impoundedView Details
41Instruments unduly stamped by accidentView Details
42Endorsement of instruments in which duty has been paid under sections 35, 40 or 41View Details
43Prosecution for offence against stamp lawView Details
44Persons paying duty or penalty may recover same in certain casesView Details
45Power to Revenue authority to refund penalty or excise duty in certain casesView Details
46Non-liability for loss of instruments sent under section 38View Details
47Power of payer to stamp bills and promissory notes received by him unstampedView Details
48Recovery of duties and penaltiesView Details
49Allowance for spoiled stampsView Details
5Instruments relating to several distinct mattersView Details
50Application for relief under section 49 when to be madeView Details
51Allowance in case of printed forms no longer required by corporationsView Details
52Allowance for misused stampsView Details
53Allowance for spoiled or misused stamps how to be madeView Details
54Allowance for stamps not required for useView Details
54AAllowances for stamps in denomination of annasView Details
54BAllowances for Refugee Relief StampsView Details
55Allowance on renewal of certain debenturesView Details
56Control of, and statement of case to, Chief Controlling Revenue-authorityView Details
57Statement of case by Chief Controlling Revenue-authority to High CourtView Details
58Power of High Court to call for further particulars as to case statedView Details
59Procedure in disposing of case statedView Details
6Instruments coming within several descriptions in Schedule IView Details
60Statement of case by other courts to High CourtView Details
61Revision of certain decisions of courts regarding the sufficiency of stampsView Details
62Penalty for executing, etc. instrument not duly stampedView Details
63Penalty for failure to cancel adhesive stampView Details
64Penalty for omission to comply with provisions of section 27View Details
65Penalty for refusal to give receipt; and for devices to evade duty on receiptsView Details
66Penalty, for not making out policy or making one not duly stampedView Details
67Penalty for not drawing full number of bills or marine policies purporting to be in setsView Details
68Penalty for post-dating bills, and for other devices to defraud the revenueView Details
69Penalty for breach of rule relating to sale of stamps and for unauthorized saleView Details
7Policies of sea-insuranceView Details
70Institution and conduct of prosecutionsView Details
71Jurisdiction of MagistratesView Details
72Place of trialView Details
73Books, etc. to be open to inspectionView Details
73Books, etc. to be open to inspectionView Details
75Power to make rules generally to carry out ActView Details
76Publication of rulesView Details
76ADelegation of certain powersView Details
77Saving as to court-feesView Details
77ASaving as to certain stampsView Details
78Act to be translated and sold cheaplyView Details
79Indian Stamp Act, 1899View Details
8Bonds, debentures or other securities issued on loans under Act 11 of 1879View Details
8ASecurities not liable to stamp dutyView Details
9Power to reduce, remit or compound dutiesView Details
SC Schedule IIView Details
SCHEDULE ISTAMP DUTY ON INSTRUMENTSView Details

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