This discussion clarifies the requirement for affixing revenue stamps on salary arrears payments exceeding Rs. 5,000. It confirms that an additional stamp is necessary for such payments, even if the original salary sheets already have stamps. However, if the salary is paid directly into the bank via company cheque, a revenue stamp is not required.
21 June 2022
Is it necessary to affix Revenue Stamp for payment of Arrears Salary(paid for April & May in june) (exceeding Rs.5K) in addition to the Revenue Stamp affixed on the Apr & May Salary Sheets also?
22 June 2022
Thanks for your reply sir. one more clarification, is it necessary to affix Revenue stamps if the salary is paid directly thro bank(i.e. thro company's yourself Salary cheque)