The Indian Stamp Act, 1899 – All Sections

An Act to consolidate and amend the law relating to Stamps,.

The Indian Stamp Act, 1899 has 96 sections in 8 chapters, amended 32 times. Each link below opens the official text of that section. Official PDF on India Code.

The Indian Stamp Act, 1899 PDF

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Official copy of the Act from India Code (Legislative Department, Government of India).

All sections of the Indian Stamp Act, 1899

Chapter I: PRELIMINARY

Section 1 – Short title, extent and commencement
Section 2 – Definitions

Chapter II: CHAPTER II

Section 3 – Instruments chargeable with duty
Section 3A – [Repealed.]
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 XI of 1879
Section 8A – Securities dealt in depository not liable to stamp-duty
Section 8B – Corporatisation and demutualisation 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 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 stamps
Section 15 – Instrument written contrary to section 13 or 14 deemed unstamped
Section 16 – Denoting duty
Section 17 – Instrument 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 8G – Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty

Chapter III: ADJUDICATION AS TO STAMPS

Section 31 – Adjudication as to proper stamp
Section 32 – Certificate by Collector

Chapter IV: INSTRUMENTS NOT DULY STAMPED

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 sections 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

Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES

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

Chapter VI: REFERENCE AND REVISION

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

Chapter VII: CRIMINAL OFFENCES AND PROCEDURE