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The Indian Stamp Act,1899

The Indian Stamp Act,1899




1 Short title, extent and commencement
2 Definitions
3 Instruments chargeable with duty
3A Omitted by Act 13 of 1973
4 Several instruments used in single transaction of sale mortgage or settlement
5 Instruments relating to several distinct matters
6 Instruments coming within several descriptions in Schedule I
7 Policies of sea-insurance
8 Bonds, debentures or other securities issued on loans under Act 11 of 1879
9 Power to reduce, remit or compound duties
10 Duties how to be paid
11 Use of adhesive stamps
12 Cancellation of adhesive stamps
13 Instruments stamped with impressed stamps how to be written
14 Only one instrument to be on same stamp
15 Instrument written contrary to Section 13 or 14 deemed unstamped
16 Denoting duty
17 Instruments executed in India
18 Instruments other than bills and notes executed out of India
19 Bills and notes drawn out of India
20 Conversion of amount expressed in foreign currencies
21 Stock and marketable securities how to be valued
22 Effect of statement of rate of exchange or average price
23 Instruments reserving interest
23A Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
24 How transfer in consideration of debt, or subject to future payment, etc. to be charged
25 Valuation in case of annuity etc
26 Stamp where value of subject matter is indeterminate
27 Facts affecting duty to be set forth in instrument
28 Direction as to duty in case of certain conveyances
29 Duties by whom payable
30 Obligation to give receipt in certain cases
31 Adjudication as to proper stamp
32 Certificate by Collector
33 Examination and impounding of instruments
34 Special provision as to unstamped receipts
35 Instruments not duly stamped inadmissible in evidence, etc
36 Admission of instrument where not to be questioned
37 Admission of improperly stamped instruments
38 Instruments impounded how dealt with
39 Collector’s power to refund penalty paid under Section 38, sub-section (1)
40 Collectors power to stamp instruments impounded
41 Instruments in duly stamped by accident
42 Endorsement of instruments in which duty has been paid under Sections 35, 40 or 41
43 Prosecution for offence against Stamp-law
44 Persons paying duty or penalty may recover it in certain cases
45 Power to Revenue authority to refund penalty or excise duty in certain cases
46 Non-liability for loss of instruments sent under Section 38
47 Power of payer to stamp bills and promissory notes received by him unstamped
48 Recovery of duties and penalties
49 Allowance for spoiled stamps
50 Application for relief under section 49 when to he made
51 Allowance in case of printed forms no longer required by Corporations
52 Allowance for misused stamps
53 Allowance for spoiled or misused stamps how to be made
54 Allowance for stamps not required for use
54A Allowances for stamps in denominations of annas
55 Allowance on renewal of certain debentures
56 Control have, and statement of case to, Chief Controlling Revenue-authority
57 Statement of case by Chief Controlling Revenue-authority to High Court
58 Power of High Court to call for further particulars as to case stated
59 Procedure in disposing of case stated
60 Statement of case by other Courts to High Court
61 Revision of certain decisions of Courts regarding the sufficiency of stamps
62 Penalty for executing, etc., instrument not duly stamped
63 Penalty for failure to cancel adhesive stamp
64 Appraisement Notice of sale
65 Sale Application of proceeds
66 Costs of distresses
67 Account of costs and proceeds
68 Bar of distresses except under this Chapter
69 Reference when compulsory
70 Security to be furnished on such reference by party against whom contingent judgment given
71 Institution-fee
72 Fees for processes
73 Repayment of half fees on settlement before hearing
74 Fees and costs of poor persons
75 Power to vary fees
76 Expense of employing legal practitioners
76A Delegation of certain powers
77 Sections 3, 5 and 25 of Court-fees Act,1870, saved
78 Power to fine officers
79 Default of bailiff or other officer in execution of order or warrant
Schedule I: Stamp Duty On Instruments

Indian Laws – Bare Acts


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