Indian Stamp Act, 1899

Section - 1 - Short title, extent and commencement

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Section - 2 - Definitions

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Section - 3 - Instruments chargeable with duty

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Section - 3A - Instruments chargeable with additional duty

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Section - 3B - Instruments chargeable with additional duty

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Section - 4 - Several instruments used in single transaction of sale, mortgage or settlement

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Section - 5 - Instruments relating to several distinct matters

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Section - 6 - Instruments coming within several descriptions in Schedule I

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Section - 7 - Policies of sea-insurance

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Section - 8 - Bonds, debentures or other securities issued on loans under Act 11 of 1879

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Section - 8A - Securities dealt in depository not liable to stamp duty

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Section - 8B - Corporatisation and demutualization schemes and related instruments not liable to duty

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Section - 8C - Negotiable warehouse receipts not liable to stamp duty

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Section - 8D - Agreement or document for assignment of receivables not liable to stamp duty

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Section - 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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Section - 8F - Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty

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Section - 8G - Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty

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Section - 9 - Power to reduce, remit or compound duties

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Section - 9A - Instruments chargeable with duty for transactions in stock exchanges and depositories

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Section - 9B - Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories

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Section - 10 - Duties how to be paid

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Section - 11 - Use of adhesive stamps

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Section - 12 - Cancellation of adhesive stamps

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Section - 13 - Instruments stamped with impressed stamps how to be written

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Section - 14 - Only one instrument to be on same stamp

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Section - 15 - Instrument written contrary to section 13 or 14 deemed unstamped

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Section - 16 - Denoting duty

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Section - 17 - Instruments executed in India

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Section - 18 - Instruments other than bills and notes executed out of India

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Section - 19 - Bills and notes drawn out of India

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Section - 20 - Conversion of amount expressed in foreign currencies

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Section - 21 - Stock and marketable securities how to be valued

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Section - 22 - Effect of statement of rate of exchange or average price

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Section - 23 - Instruments reserving interest

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Section - 23A - Certain instruments connected with mortgages of marketable securities to be chargeable as agreements

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Section - 24 - How transfer in consideration of debt, or subject to future payment, etc., to be charged

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Section - 25 - Valuation in case of annuity, etc.

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Section - 26 - Stamp where value of subject-matter is indeterminate

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Section - 27 - Facts affecting duty to be set forth in instrument

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Section - 28 - Direction as to duty in case of certain conveyances

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Section - 29 - Duties by whom payable

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Section - 30 - Obligation to give receipt in certain cases

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Section - 31 - Adjudication as to proper stamp

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Section - 32 - Certificate by Collector

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Section - 33 - Examination and impounding of instruments

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Section - 34 - Special provision as to unstamped receipts

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Section - 35 - Instruments not duly stamped inadmissible in evidence, etc.

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Section - 36 - Admission of instrument where not to be questioned

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Section - 37 - Admission of improperly stamped instruments

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Section - 38 - Instruments impounded, how dealt with

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Section - 39 - Collector's power to refund penalty paid under section 38, sub-section (1)

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Section - 40 - Collector's power to stamp instruments impounded

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Section - 41 - Instruments unduly stamped by accident

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Section - 42 - Endorsement of instruments on which duty has been paid under section 35, 40 or 41

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Section - 43 - Prosecution for offence against Stamp-law

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Section - 44 - Persons paying duty or penalty may recover same in certain cases

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Section - 45 - Power to Revenue authority to refund penalty or excess duty in certain cases

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Section - 46 - Non-liability for loss of instruments sent under section 38

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Section - 47 - Power of payer to stamp bills, and promissory notes received by him unstamped

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Section - 48 - Recovery of duties and penalties

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Section - 49 - Allowance for spoiled stamps

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Section - 50 - Application for relief under section 49 when to be made

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Section - 51 - Allowance in case of printed forms no longer required by Corporations

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Section - 52 - Allowance for misused stamps

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Section - 53 - Allowance for spoiled or misused stamps how to be made

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Section - 54 - Allowance for stamps not required for use

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Section - 54A - Allowances for stamps in denominations of annas

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Section - 54B - Allowances for Refugee Relief stamps

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Section - 55 - Allowance on renewal of certain debentures

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Section - 56 - Control of, and statement of case to, Chief Controlling Revenue-Authority

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Section - 57 - Statement of case by Chief Controlling Revenue-Authority to High Court

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Section - 58 - Power of High Court to call for further particulars as to case stated

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Section - 59 - Procedure in disposing of case stated

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Section - 60 - Statement of case by other Courts to High Court

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Section - 61 - Revision of certain decisions of Courts regarding the sufficiency of stamps

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Section - 62 - Penalty for executing, etc., instrument not duly stamped

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Section - 62A - Penalty for failure to comply with provisions of section 9A

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Section - 63 - Penalty for failure to cancel adhesive stamp

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Section - 64 - Penalty for omission to comply with provisions of section 27

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Section - 65 - Penalty for refusal to give receipt, and for devices to evade duty on receipts

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Section - 66 - Penalty for not making out policy or making one not duly stamped

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Section - 67 - Penalty for not drawing full number of bills, or marine policies purporting to be in sets

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Section - 68 - Penalty for post-dating bills, and for other devices to defraud the revenue

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Section - 69 - Penalty for breach of rule relating to sale of stamps and for unauthorised sale

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Section - 70 - Institution and conduct of prosecutions

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Section - 71 - Jurisdiction of Magistrates

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Section - 72 - Place of trial

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Section - 73 - Books, etc., to be open to inspection

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Section - 73A - Power of Central Government to make rules

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Section - 73B - Power to issue directions and to authorise certain authorities to issue instructions, etc.

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Section - 74 - Powers to make rules relating to sale of stamps

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Section - 75 - Power to make rules generally to carry out Act

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Section - 76 - Publication of rules

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Section - 76A - Delegation of certain powers

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Section - 77 - Saving as to court-fees

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Section - 77A - Saving as to certain stamps

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Section - 78 - Act to be translated, and sold cheaply

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Section - 79 - Repeal

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Schedule I - STAMP-DUTY ON INSTRUMENTS

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Schedule II - ENACTMENTS REPEALED

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