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Stamp duty

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(Querist)
05 January 2012 Dear experts,

Kindly explain whether a stamp paper can substitute an adhesive stamp?

For example, in a certain transfer agreement of say rupees 100, can i paste an adhesive stamp instead of using stamp paper??

Thank You.
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CS Pawan Kumar Baid

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CS Pawan Kumar Baid (Expert)
06 January 2012 No, the Indian Stamp Act clearly prescribes descriptions of stamps. Kindly refer appropriate schedule of Indian Stamp Act, which provide for what type of transaction adhesive stamps are used and for what types of transactions impressed stamp (i.e. stamp paperS) are used.

You can use them interchangeably.

Regards
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