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