| Foot Notes | View Details |
1 | Short title, extent and commencement | View Details |
10 | Duties how to be paid | View Details |
11 | Use of adhesive stamps | View Details |
12 | Cancellation of adhesive stamps | View Details |
13 | Instruments stamped with impressed stamps how to be written | View Details |
14 | Only one instrument to be on same stamp | View Details |
15 | Instrument written contrary to section 13 or 14 deemed unstamped | View Details |
16 | Denoting duty | View Details |
17 | Instruments executed in India | View Details |
18 | Instruments other than bills and notes executed out of India | View Details |
19 | Bills and notes drawn out of India | View Details |
2 | Definitions | View Details |
20 | Conversion of amount expressed in foreign currencies | View Details |
21 | Stock and marketable securities how to be valued | View Details |
22 | Effect of statement of rate of exchange or average price | View Details |
23 | Instruments reserving interest | View Details |
23A | Certain instruments connected with mortgages of marketable securities to be chargeable as agreements | View Details |
25 | Valuation in case of annuity, etc. | View Details |
26 | Stamp where value of subject-matter is indeterminate | View Details |
27 | Facts affecting duty to be set forth in instrument | View Details |
28 | Direction as to duty in case of certain conveyances | View Details |
29 | Duties by whom payable | View Details |
3 | Instruments chargeable with duty | View Details |
31 | Adjudication as to proper stamp | View Details |
32 | Certificate by Collector | View Details |
33 | Examination and impounding of instruments | View Details |
34 | Special provision as to unstamped receipts | View Details |
35 | Instruments not duly stamped inadmissible in evidence, etc | View Details |
36 | Admission of instrument where not to be questioned | View Details |
37 | Admission of improperly stamped instruments | View Details |
38 | Instruments impounded how dealt with | View Details |
39 | Collector's power to refund penalty paid under section 38, sub-section (1) | View Details |
4 | Several instruments used in single transaction of sale, mortgage or settlement | View Details |
40 | Collector's power to stamp instruments impounded | View Details |
41 | Instruments unduly stamped by accident | View Details |
42 | Endorsement of instruments in which duty has been paid under sections 35, 40 or 41 | View Details |
43 | Prosecution for offence against stamp law | View Details |
44 | Persons paying duty or penalty may recover same in certain cases | View Details |
45 | Power to Revenue authority to refund penalty or excise duty in certain cases | View Details |
46 | Non-liability for loss of instruments sent under section 38 | View Details |
47 | Power of payer to stamp bills and promissory notes received by him unstamped | View Details |
48 | Recovery of duties and penalties | View Details |
49 | Allowance for spoiled stamps | View Details |
5 | Instruments relating to several distinct matters | View Details |
50 | Application for relief under section 49 when to be made | View Details |
51 | Allowance in case of printed forms no longer required by corporations | View Details |
52 | Allowance for misused stamps | View Details |
53 | Allowance for spoiled or misused stamps how to be made | View Details |
54 | Allowance for stamps not required for use | View Details |
54A | Allowances for stamps in denomination of annas | View Details |
54B | Allowances for Refugee Relief Stamps | View Details |
55 | Allowance on renewal of certain debentures | View Details |
56 | Control of, and statement of case to, Chief Controlling Revenue-authority | View Details |
57 | Statement of case by Chief Controlling Revenue-authority to High Court | View Details |
58 | Power of High Court to call for further particulars as to case stated | View Details |
59 | Procedure in disposing of case stated | View Details |
6 | Instruments coming within several descriptions in Schedule I | View Details |
60 | Statement of case by other courts to High Court | View Details |
61 | Revision of certain decisions of courts regarding the sufficiency of stamps | View Details |
62 | Penalty for executing, etc. instrument not duly stamped | View Details |
63 | Penalty for failure to cancel adhesive stamp | View Details |
64 | Penalty for omission to comply with provisions of section 27 | View Details |
65 | Penalty for refusal to give receipt; and for devices to evade duty on receipts | View Details |
66 | Penalty, for not making out policy or making one not duly stamped | View Details |
67 | Penalty for not drawing full number of bills or marine policies purporting to be in sets | View Details |
68 | Penalty for post-dating bills, and for other devices to defraud the revenue | View Details |
69 | Penalty for breach of rule relating to sale of stamps and for unauthorized sale | View Details |
7 | Policies of sea-insurance | View Details |
70 | Institution and conduct of prosecutions | View Details |
71 | Jurisdiction of Magistrates | View Details |
72 | Place of trial | View Details |
73 | Books, etc. to be open to inspection | View Details |
73 | Books, etc. to be open to inspection | View Details |
75 | Power to make rules generally to carry out Act | View Details |
76 | Publication of rules | View Details |
76A | Delegation of certain powers | View Details |
77 | Saving as to court-fees | View Details |
77A | Saving as to certain stamps | View Details |
78 | Act to be translated and sold cheaply | View Details |
79 | Indian Stamp Act, 1899 | View Details |
8 | Bonds, debentures or other securities issued on loans under Act 11 of 1879 | View Details |
8A | Securities not liable to stamp duty | View Details |
9 | Power to reduce, remit or compound duties | View Details |
SC |
Schedule II | View Details |
SCHEDULE I | STAMP DUTY ON INSTRUMENTS | View Details |