Act Text
Preamble1 - Indian Stamp Act, 1899
ChapterI - Preliminary
Section1 - Short Title, Extent and Commencement
Section2 - Definitions
ChapterII - Stamp-duties
Section3 - Instruments Chargeable with Duty
Section4 - Several Instruments Used in Single Transaction of Sale Mortgage or Settlement
Section5 - Instruments Relating to Several Distinct Matters
Section6 - Instruments Coming with in Several Descriptions in Schedule I
Section7 - Policies of Sea-insurance
Section8 - Bonds Debentures or Other Securities Issued on Loans Under Act 11 of 1879
Section8A - Securities Dealt in Depository Not Liable to Stamp Duty
Section8B - Corporatisation and Demutualisation Schemes and Related Instruments Not Liable to Duty
Section8C - Negotiable Warehouse Receipts Not Liable to Stamp Duty
Section9 - Power to Reduce, Remit or Compound Duties
Section10 - Duties How to Be Paid
Section11 - Use of Adhesive Stamps
Section12 - Cancellation of Adhesive Stamps
Section13 - Instruments Stamped with Impressed Stamps How to Be Written
Section14 - Only One Instrument to Be on Same Stamp
Section15 - Instrument Written Contrary to Section 13 or 14 Deemed Unstamped
Section16 - Denoting Duty
Section17 - Instruments Executed in India
Section18 - Instruments Other Than Bills and Notes Executed out of India
Section19 - Bills and Notes Drawn out of India
Section20 - Conversion of Amount Expressed in Foreign Currencies
Section21 - Stock and Marketable Securities How to Be Valued
Section22 - Effect of Statement of Rate of Exchange or Average Price
Section23 - Instruments Reserving Interest
Section23A - Certain Instruments Connected with Mortgages of Marketable Securities to Be Chargeable as Agreements
Section24 - How Transfer in Consideration of Debt, or Subject to Future Payment, Etc. to Be Charged
Section25 - Valuation in Case of Annuity, Etc.
Section26 - Stamp Where Value of Subject-matter is Indeterminate
Section27 - Facts Affecting Duty to Be Set Forth in Instrument
Section28 - Direction as to Duty in Case of Certain Conveyances
Section29 - Duties by Whom Payable
Section30 - Obligation to Give Receipt in Certain Cases
ChapterIII - Adjudication as to Stamps
Section31 - Adjudication as to Proper Stamp
Section32 - Certificate by Collector
ChapterIV - Instruments Not Duly Stamped
Section33 - Examination and Impounding of Instruments
Section34 - Special Provision as to Unstamped Receipts
Section35 - Instruments Not Duly Stamped Inadmissible in Evidence, Etc.
Section36 - Admission of Instrument Where Not to Be Questioned
Section37 - Admission of Improperly Stamped Instruments
Section38 - Instruments Impounded, How Dealt with
Section39 - Collectors Power to Refund Penalty Paid Under Section 38, Sub-section (1)
Section40 - Collectors Power to Stamp Instruments Impounded
Section41 - Instruments Unduly Stamped by Accident
Section42 - Endorsement of Instruments on Which Duty Has Been Paid Under Section 35, 40 or 41
Section43 - Prosecution for Offence Against Stamp-law
Section44 - Persons Paying Duty or Penalty May Recover Same in Certain Cases
Section45 - Power to Revenue-authority to Refund Penalty or Excess Duty in Certain Cases
Section46 - Non-liability for Loss of Instruments Sent Under Section 38
Section47 - Power of Payer to Stamp Bills and Promissory Notes Received by Him Unstamped
Section48 - Recovery of Duties and Penalties
ChapterV - Allowances for Stamps in Certain Cases
Section49 - Allowance for Spoiled Stamps
Section50 - Application for Relief Under Section 49 when to Be Made
Section51 - Allowance in Case of Printed Forms No Longer Required by Corporations
Section52 - Allowance for Misused Stamps
Section53 - Allowance for Spoiled or Misused Stamps How to Be Made
Section54 - Allowance for Stamps Not Required for Use
Section54A - Allowances for Stamps in Denominations of Annas
Section54B - Allowances for Refugee Relief Stamps
Section55 - Allowance on Renewal of Certain Debentures
ChapterVI - Reference and Revision
Section56 - Control Of, and Statement of Case To, Chief Controlling Revenue-authority
Section57 - Statement of Case by Chief Controlling Revenue-authority to High Court
Section58 - Power of High Court to Call for Further Particulars as to Case Stated
Section59 - Procedure in Disposing of Case Stated
Section60 - Statement of Case by Other Courts to High Court
Section61 - Revision of Certain Decisions of Courts Regarding the Sufficiency of Stamps
ChapterVII - Criminal Offences and Procedure
Section62 - Penalty for Executing, Etc., Instruments Not Duly Stamped
Section63 - Penalty for Failure to Cancel Adhesive Stamp
Section64 - Penalty for Omission to Comply with Provisions of Section 27
Section65 - Penalty for Refusal to Give Receipt, and for Devices to Evade Duty on Receipts
Section66 - Penalty for Not Making out Policy, or Making One Not Duly Stamped
Section67 - Penalty for Not Drawing Full Number of Bills or Marine Policies Purporting to Be in Sets
Section68 - Penalty for Post-dating Bills, and for Other Devices to Defraud the Revenue
Section69 - Penalty for Breach of Rule Relating to Sale of Stamps and for Unauthorised Sale
Section70 - Institution and Conduct of Prosecutions
Section71 - Jurisdiction of Magistrate
Section72 - Place of Trial
ChapterVIII - Supplemental Provisions
Section73 - Books, Etc., to Be Open to Inspection
Section74 - Powers to Make Rules Relating to Sale of Stamps
Section75 - Power to Make Rules Generally to Carry out Act
Section76 - Publication of Rules
Section76A - Delegation of Certain Powers
Section77 - Saving as to Court-fees
Section77A - Saving as to Certain Stamps
Section78 - Act to Be Translated and Sold Cheaply
Section79 - [Repealed]
Section - Registration and Other Related Laws (Amendment) Act, 2001
ScheduleI - First Schedule
ScheduleII - [Repealed]
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