Indian Stamp Act, 1899

INDIAN STAMP ACT, 1899

[2 OF 1899]

[AS AMENDED BY FINANCE ACT, 2020]

An Act to consolidate and amend the law relating to Stamps.

WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:-

CHAPTER I

PRELIMINARY

Short title, extent and commencement.

1.(1) This Act may be called the Indian Stamp Act, 1899.

[(2) It extends to the whole of India [***]:

Provided that it shall not apply to [the territories which, immediately before the 1st November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in entry 91 of List I in the Seventh Schedule to the Constitution.]

(3) It shall come into force on the first day of July, 1899.