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Indian Stamp Act 1899
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Indian Stamp Act 1899
Section outline
Select section General
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General
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Select activity Medium Course
Select section CHAPTER I PRELIMINARY
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CHAPTER I PRELIMINARY
Select activity 1. Short title, extent and commencement.
1. Short title, extent and commencement.
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Select activity 2. Definitions.
2. Definitions.
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Select activity Chapter I - Notes
Chapter I - Notes
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Select section CHAPTER II STAMP- DUTIES
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CHAPTER II STAMP- DUTIES
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A.—Of the liability of instruments to Duty
Select activity 3. Instruments chargeable with duty.
3. Instruments chargeable with duty.
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Select activity 3A. [Repealed.].
3A. [Repealed.].
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Select activity 4. Several instruments used in single transaction of sale, mortgage or settlement.
4. Several instruments used in single transaction of sale, mortgage or settlement.
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Select activity 5. Instruments relating to several distinct matters.
5. Instruments relating to several distinct matters.
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Select activity 6. Instruments coming within several descriptions in Schedule I.
6. Instruments coming within several descriptions in Schedule I.
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Select activity 7. Policies of sea-insurance.
7. Policies of sea-insurance.
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Select activity 8. Bonds, debentures or other securities issued on loans under Act XI of 1879.
8. Bonds, debentures or other securities issued on loans under Act XI of 1879.
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Select activity 8A. Securities dealt in depository not liable to stamp-duty.
8A. Securities dealt in depository not liable to stamp-duty.
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Select activity 8B. Corporatisation and demutualisation schemes and related instruments not liable to duty.
8B. Corporatisation and demutualisation schemes and related instruments not liable to duty.
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Select activity 8C. Negotiable warehouse receipts not liable to stamp-duty.
8C. Negotiable warehouse receipts not liable to stamp-duty.
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Select activity 8D. Agreement or document for assignment of receivables not liable to stamp-duty.
8D. Agreement or document for assignment of receivables not liable to stamp-duty.
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Select activity 8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty.
8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty.
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Select activity 8F. Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp-duty.
8F. Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp-duty.
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Select activity 8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
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Select activity 9. Power to reduce, remit or compound duties.
9. Power to reduce, remit or compound duties.
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AA.— Of the liability of instruments of transaction in stock exchanges and depositories to duty
Select activity 9A. Instruments chargeable with duty for transactions in stock exchanges and depositories.
9A. Instruments chargeable with duty for transactions in stock exchanges and depositories.
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Select activity 9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
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B.—Of Stamps and the mode of using them
Select activity 10. Duties how to be paid.
10. Duties how to be paid.
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Select activity 11. Use of adhesive stamps.
11. Use of adhesive stamps.
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Select activity 12. Cancellation of adhesive stamps.
12. Cancellation of adhesive stamps.
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Select activity 13. Instruments stamped with impressed stamps how to be written.
13. Instruments stamped with impressed stamps how to be written.
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Select activity 14. Only one instrument to be on same stamps.
14. Only one instrument to be on same stamps.
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Select activity 15. Instrument written contrary to section 13 or 14 deemed unstamped.
15. Instrument written contrary to section 13 or 14 deemed unstamped.
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Select activity 16. Denoting duty.
16. Denoting duty.
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C. —Of the time of stamping Instruments
Select activity 17. Instruments executed in India.
17. Instruments executed in India.
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Select activity 18. Instruments other than bills and notes executed out of India.
18. Instruments other than bills and notes executed out of India.
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Select activity 19. Bills and notes drawn out of India.
19. Bills and notes drawn out of India.
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D. —Of Valuations for Duty
Select activity 20. Conversion of amount expressed in foreign currencies.
20. Conversion of amount expressed in foreign currencies.
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Select activity 21. Stock and marketable securities how to be valued.
21. Stock and marketable securities how to be valued.
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Select activity 22. Effect of statement of rate of exchange or average price. 2
22. Effect of statement of rate of exchange or average price. 2
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Select activity 23. Instruments reserving interest.
23. Instruments reserving interest.
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Select activity 23A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.
23A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.
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Select activity 24. How transfer in consideration of debt, or subject to future payment, etc., to be charged.
24. How transfer in consideration of debt, or subject to future payment, etc., to be charged.
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Select activity 25. Valuation in case of annuity, etc.
25. Valuation in case of annuity, etc.
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Select activity 26. Stamp where value of subject-matter is indeterminate.
26. Stamp where value of subject-matter is indeterminate.
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Select activity 27. Facts affecting duty to be set forth in instrument.
27. Facts affecting duty to be set forth in instrument.
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Select activity 28. Direction as to duty in case of certain conveyances.
28. Direction as to duty in case of certain conveyances.
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E. —Duty by whom payable
Select activity 29. Duties by whom payable.
29. Duties by whom payable.
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Select activity 30. Obligation to give receipt in certain cases.
30. Obligation to give receipt in certain cases.
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Select section CHAPTER III ADJUDICATION AS TO STAMPS
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CHAPTER III ADJUDICATION AS TO STAMPS
Select activity 31. Adjudication as to proper stamp.
31. Adjudication as to proper stamp.
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Select activity 32. Certificate by Collector.
32. Certificate by Collector.
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Select section CHAPTER IV INSTRUMENTS NOT DULY STAMPED
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CHAPTER IV INSTRUMENTS NOT DULY STAMPED
Select activity 33. Examination and impounding of instruments.
33. Examination and impounding of instruments.
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Select activity 34. Special provision as to unstamped receipts.
34. Special provision as to unstamped receipts.
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Select activity 35. Instruments not duly stamped inadmissible in evidence, etc.
35. Instruments not duly stamped inadmissible in evidence, etc.
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Select activity 36. Admission of instrument where not to be questioned.
36. Admission of instrument where not to be questioned.
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Select activity 37. Admission of improperly stamped instruments.
37. Admission of improperly stamped instruments.
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Select activity 38. Instruments impounded, how dealt with.
38. Instruments impounded, how dealt with.
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Select activity 39. Collector's power to refund penalty paid under section 38, sub-section (1).
39. Collector's power to refund penalty paid under section 38, sub-section (1).
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Select activity 40. Collector's power to stamp instruments impounded.
40. Collector's power to stamp instruments impounded.
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Select activity 41. Instruments unduly stamped by accident.
41. Instruments unduly stamped by accident.
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Select activity 42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.
42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.
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Select activity 43. Prosecution for offence against Stamp-law.
43. Prosecution for offence against Stamp-law.
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Select activity 44. Persons paying duty or penalty may recover same in certain cases.
44. Persons paying duty or penalty may recover same in certain cases.
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Select activity 45. Power to Revenue-authority to refund penalty or excess duty in certain cases.
45. Power to Revenue-authority to refund penalty or excess duty in certain cases.
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Select activity 46. Non-liability for loss of instruments sent under section 38.
46. Non-liability for loss of instruments sent under section 38.
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Select activity 47. Power of payer to stamp bills and promissory notes received by him unstamped.
47. Power of payer to stamp bills and promissory notes received by him unstamped.
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Select activity 48. Recovery of duties and penalties.
48. Recovery of duties and penalties.
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Select section CHAPTER V ALLOWANCES FOR STAMPS IN CERTAIN CASES
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CHAPTER V ALLOWANCES FOR STAMPS IN CERTAIN CASES
Select activity 49. Allowance for spoiled stamps.
49. Allowance for spoiled stamps.
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Select activity 50. Application for relief under section 49 when to be made.
50. Application for relief under section 49 when to be made.
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Select activity 51. Allowance in case of printed forms no longer required by Corporations.
51. Allowance in case of printed forms no longer required by Corporations.
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Select activity 52. Allowance for misused stamps.
52. Allowance for misused stamps.
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Select activity 53. Allowance for spoiled or misused stamps how to be made.
53. Allowance for spoiled or misused stamps how to be made.
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Select activity 54. Allowance for stamps not required for use.
54. Allowance for stamps not required for use.
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Select activity 54A. Allowances for stamps in denominations of annas.
54A. Allowances for stamps in denominations of annas.
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Select activity 54B. Allowances for Refugee Relief stamps.
54B. Allowances for Refugee Relief stamps.
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Select activity 55. Allowance on renewal of certain debentures. 3
55. Allowance on renewal of certain debentures. 3
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Select section CHAPTER VI REFERENCE AND REVISION
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CHAPTER VI REFERENCE AND REVISION
Select activity 56. Control of, and statement of case to, Chief Controlling Revenue-authority.
56. Control of, and statement of case to, Chief Controlling Revenue-authority.
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Select activity 57. Statement of case by Chief-Controlling Revenue-authority to High Court.
57. Statement of case by Chief-Controlling Revenue-authority to High Court.
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Select activity 58. Power of High Court to call for further particulars as to case stated.
58. Power of High Court to call for further particulars as to case stated.
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Select activity 59. Procedure in disposing of case stated.
59. Procedure in disposing of case stated.
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Select activity 60. Statement of case by other Courts to High Court.
60. Statement of case by other Courts to High Court.
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Select activity 61. Revision of certain decisions of Courts regarding the sufficiency of stamps.
61. Revision of certain decisions of Courts regarding the sufficiency of stamps.
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Select section CHAPTER VII CRIMINAL OFFENCES AND PROCEDURE
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CHAPTER VII CRIMINAL OFFENCES AND PROCEDURE
Select activity 62. Penalty for executing, etc., instrument not duly stamped.
62. Penalty for executing, etc., instrument not duly stamped.
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Select activity 62A. Penalty for failure to comply with provisions of section 9A.
62A. Penalty for failure to comply with provisions of section 9A.
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Select activity 63. Penalty for failure to cancel adhesive stamp.
63. Penalty for failure to cancel adhesive stamp.
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Select activity 64. Penalty for omission to comply with provisions of section 27.
64. Penalty for omission to comply with provisions of section 27.
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Select activity 65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
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Select activity 66. Penalty for not making out policy or making one not duly stamped.
66. Penalty for not making out policy or making one not duly stamped.
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Select activity 67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.
67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.
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Select activity 68. Penalty for post-dating bills, and for other devices to defraud the revenue.
68. Penalty for post-dating bills, and for other devices to defraud the revenue.
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Select activity 69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
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Select activity 70. Institution and conduct of prosecutions.
70. Institution and conduct of prosecutions.
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Select activity 71. Jurisdiction of Magistrates.
71. Jurisdiction of Magistrates.
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Select activity 72. Place of trial.
72. Place of trial.
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Select section CHAPTER VIII SUPPLEMENTAL PROVISIONS
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CHAPTER VIII SUPPLEMENTAL PROVISIONS
Select activity 73. Books, etc., to be open to inspection.
73. Books, etc., to be open to inspection.
Select activity 73A. Power of Central Government to make rules.
73A. Power of Central Government to make rules.
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Select activity 73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.
73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.
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Select activity 74. Powers to make rules relating to sale of stamps.
74. Powers to make rules relating to sale of stamps.
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Select activity 75. Powers to make rules generally to carry out Act.
75. Powers to make rules generally to carry out Act.
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Select activity 76. Publication of rules.
76. Publication of rules.
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Select activity 76A. Delegation of certain powers.
76A. Delegation of certain powers.
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Select activity 77. Saving as to court-fees.
77. Saving as to court-fees.
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Select activity 77A. Saving as to certain stamps.
77A. Saving as to certain stamps.
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Select activity 78. Act to be translated, and sold cheaply.
78. Act to be translated, and sold cheaply.
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Select activity 79. [Repealed.].
79. [Repealed.].
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Select section MCQ Tests
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MCQ Tests
Select activity MCQ Test on Chapter 01
MCQ Test on Chapter 01
Quiz
Select activity MCQ Test on Chapter 02
MCQ Test on Chapter 02
Quiz
Select activity MCQ Test on Chapter 03
MCQ Test on Chapter 03
Quiz
Select activity MCQ Test on Chapter 04
MCQ Test on Chapter 04
Quiz
Select activity MCQ Test on Chapter 05
MCQ Test on Chapter 05
Quiz
Select activity MCQ Test on Chapter 06
MCQ Test on Chapter 06
Quiz
Select activity MCQ Test on Chapter 07
MCQ Test on Chapter 07
Quiz
Select activity MCQ Test on Chapter 08
MCQ Test on Chapter 08
Quiz
Select section Top #10 Decreptive Questions
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Top #10 Decreptive Questions
Select activity Top 10 Questions - Q01
Top 10 Questions - Q01
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Select activity Top 10 Questions - Q02
Top 10 Questions - Q02
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Select activity Top 10 Questions - Q03
Top 10 Questions - Q03
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Select activity Top 10 Questions - Q03
Top 10 Questions - Q03
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Select activity Top 10 Questions - Q04
Top 10 Questions - Q04
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Select activity Top 10 Questions - Q05
Top 10 Questions - Q05
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Select activity Top 10 Questions - Q06
Top 10 Questions - Q06
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Select activity Top 10 Questions - Q07
Top 10 Questions - Q07
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Select activity Top 10 Questions - Q08
Top 10 Questions - Q08
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Select activity Top 10 Questions - Q09
Top 10 Questions - Q09
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Select activity Top 10 Questions - Q10
Top 10 Questions - Q10
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