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TypeBare Act JurisdictionCentral Government

Indian Stamp Act, 1899 Section 20

Conversion of Amount Expressed in Foreign Currencies

~1 min read
https://sooperkanoon.com/act/36392

Bare act section · Research

About this section

Indian Stamp Act, 1899 Section 20 is part of Indian Stamp Act, 1899 - Conversion of Amount Expressed in Foreign Currencies. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of1[India] such duty shall be calculated on the value of such money in the currency of1[India] according to the current rate of exchange on the day of the date of the instrument.

(2) The Central Government may, from time to time by notification in the Official Gazette, prescribe a rate of exchange for the conversion of British or any foreign currency into the currency of1[India] for the purposes of calculating stamp-duty, and such rate shall be deemed to be the current rate for the purposes of sub-section (1).

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1. Substituted by Act 43 of 1955, Section 2, for "the States" w. e. f. 1-4-1956.

Frequently asked questions

What does Indian Stamp Act, 1899 Section 20 provide?

Section Section 20 of the Indian Stamp Act, 1899 (Conversion of Amount Expressed in Foreign Currencies) is reproduced on this page as part of the Indian Stamp Act, 1899. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Indian Stamp Act, 1899 Section 20?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Indian Stamp Act, 1899 Section 20. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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