Indian Stamp Act, 1899
Section - 3 - Instruments chargeable with duty
CHAPTER IISTAMP-DUTIESA.-Of the liability of instruments to dutyInstruments chargeable with duty.3. Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefore, respectively, that is to say-
| (a) | - | every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in [India] on or after the first day of July, 1899; |
| (b) | - | every bill of exchange payable otherwise than on demand or promissory note drawn or made out of [India] on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in [India]; and |
| (c) | - | every instrument (other than a bill of exchange, or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed out of [India] on or after that day, relates to any property situat .... To read the full section download the app from Google Play store
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