Section 61 of the Indian Stamp Act, 1899 – Revision of certain decisions of Courts regarding the sufficiency of stamps

Home › The Indian Stamp Act, 1899 › Chapter VI – Reference and revision

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

SURRENDER OF LEASE – (a) when the duty with which the lease is chargeable does not exceed seven rupees and fifty paise. The duty with which such leases chargeable. (b) In any other case … Nineteen rupees and eighty paise. Exemptions Surrender of lease, when such lease is exempted from duty.

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

Related posts:

  1. The Indian Stamp Act, 1899 – All Sections
  2. Section 47 of the Indian Stamp Act, 1899 – Power of payer to stamp bills, and promissory notes received by him unstamped
  3. Section 3A of the Indian Stamp Act, 1899 – [Repealed.]
  4. Comparison of Section of New Income Tax Bill Vs Old Income Tax Act