Section 29: Duties by whom payable

Q: What does Section 29 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 29 ISA pertains to "Duties by whom payable". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 29 of The Indian Stamp Act, 1899 (ISA) governs duties by whom payable. As verified on 19 May 2026.

Q: Is Section 29 ISA still in force?

Yes, Section 29 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 29 ISA?

धारा 29 ISA is the Devanagari Hindi reference for Section 29 of the The Indian Stamp Act, 1899. Section 29 of The Indian Stamp Act, 1899 (ISA) governs duties by whom payable. As verified on 19 May 2026.

Q: What is Dhara 29 ISA?

Dhara 29 ISA is the Roman Hindi reference for Section 29 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 29 of The Indian Stamp Act, 1899 (ISA) governs duties by whom payable. As verified on 19 May 2026.

Q: How to cite Section 29 of The Indian Stamp Act, 1899?

Cite as: "Section 29, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, § 29 (India).

Law on Tips Editorial Board

- In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne,

(a) in the case of any instrument described in any of the following articles of Schedule I, namely:

(b) [ in the case of a policy of insurance other than fire-insurance by the person effecting the insurance; [Substituted by Act 5 of 1906, Section 4, for original Clause (b).]

(c) in the case of a conveyance (including a reconveyance of mortgaged property)by the grantee; in the case of a lease or agreement to leaseby the lessee or intended lessee;

(d) in the case of a counterpart of a lease by the lessor;

(e) in the case of an instrument of exchange [including swap] [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.] by the parties in equal shares;

(f) in the case of a certificate of sale by the purchaser of the property to which such certificate relates; [***] [Omitted 'and' by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(g) in the case of an instrument of partition by the parties thereto in proportion to their respective shares in the whole property partitioned, or when the partition is made in execution of an order passed by a revenue-authority or civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs

(h) [ in the case of sale of security through stock exchange, by the buyer of such security; [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.]

(i) in the case of sale of security otherwise than through a stock exchange, by the seller of such security;

(j) in the case of transfer of security through a depository, by the transferor of such security;

(k) in the case of transfer of security otherwise than through a stock exchange or depositiory, by the transferor of such security;

(l) in the case of issue of security, whether through a stock exchange or a depository or otherwise, by the issuer of such security; and

(m) in the case of any other instrument not specified herein, by the person making, drawing or executing such instrument.]