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The Stamp Act, 1977 (1920 A. D.)
Act ID: 1920
The Stamp Act, 1977 (1920 A. D.)
"An Act to consolidate and amend the law relating to Stamps."
Table of Contents
96 Sections
Ch.
Sections
S.1
Name, extent and enforcement
S.1A
1A
S.2
Definitions
S.3
Instruments chargeable with duty
S.4
Several instruments used in single transaction of sale, mortgage or settlement
S.4-A
Omitted
S.4-B
Omitted
S.5
Instruments relating to several distinct matters
S.6
Instruments coming within several descriptions in Schedule I
S.6A
Securities dealt in depository not liable to stamp-duty
S.7
Omitted
S.8
Omitted
S.9
Power to reduce, remit or compound duties
S.9A
Instruments chargeable with duty for transactions in stock exchanges and depositories
S.9B
Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories
S.10
Duties how to be paid
S.11
Use of adhesive stamps
S.12
Cancellation of adhesive stamps
S.13
Instruments stamped with impressed stamps how to be written
S.14
Only one instrument to be on same stamp
S.14-A
Alterations in instruments how to be charged
S.15
Instruments deemed not duly stamped
S.16
Denoting duty
S.17
Instruments executed in the Union territory of Jammu and Kashmir
S.18
Instruments other than bills and notes executed out of the Union territory of Jammu and Kashmir
S.19
Bills and notes drawn out of the Union territory of Jammu and Kashmir
S.20
Conversion of amount expressed in foreign currencies
S.21
Stock and marketable securities how to be valued
S.22
Effect of statement of rate of exchange or average price
S.23
Instruments reserving interest
S.23-A
Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
S.24
How transfer in consideration of debt, or subject to future payment, etc., to be charged
S.25
Valuation in case of annuity, etc
S.26
Stamp where value of subject matter is indeterminate
S.26-A
Special provision to re-assess stamp duty on instruments of mining leases
S.27
Facts affecting duty to be set forth in the instrument
S.27-A
Fixation of market value guidelines
S.28
Direction as to duty in respect of certain conveyances
S.29
Duties by whom payable
S.30
Obligation to give receipt in certain cases
S.31
Adjudication as to proper stamp
S.32
Certificate by Collector
S.33
Examination and impounding of instruments
S.34
Special provision as to un-stamped receipts
S.35
Instruments not duly stamped inadmissible in evidence, etc
S.36
Admission of instrument where not to be questioned
S.37
Admission of improperly stamped instruments
S.38
Instruments impounded how dealt with
S.39
Collector’s power to refund penalty
S.40
Collector’s power to stamp instruments impounded
S.41
Instruments unduly stamped by accident
S.42
Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
S.43
Prosecution for offence against Stamp law
S.44
Persons paying duty or penalty may recover same in certain cases
S.45
Power to Commissioner of Stamps to refund penalty or excess duty in certain cases
S.46
Non-liability for loss of instruments sent under section 38
S.47
Power of payer to stamp bills and promissory notes received by him unstamped
S.47-A
Instruments undervalued how to be dealt with
S.48
Recovery of duties and penalties
S.49
Allowance for spoiled stamps
S.50
Application for relief under section 49 when to be made
S.51
Allowance in case of printed forms no longer required by corporations
S.52
Allowance for misused stamps
S.53
Allowance for spoiled or misused stamps how to be made
S.54
Allowance for stamps not required for use
S.54-A
Omitted
S.55
Allowances on renewal of certain debentures
S.56
Control of Government and statement of case to the Revenue Minister
S.57
Revision of certain decisions of Collector regarding sufficiency of stamps
S.58
Omitted
S.59
Omitted
S.60
Omitted
S.61
Revision of certain decisions of Courts regarding the sufficiency of stamps
S.62
Penalty for executing, etc., instrument not duly stamped
S.62A
Penalty for failure to comply with provisions of section 9A
S.63
Penalty for failure to cancel adhesive stamp
S.64
Penalty for omission to comply with provisions of section 27
S.64-A
Recovery of amount of deficit stamp duty
S.65
Penalty for refusal to give receipt, and for devices to evade duty on receipts
S.66
Penalty for not making out policy, or making one not duly stamped
S.67
Omitted
S.68
Penalty for post-dating bills, and for other devices to defraud the revenue
S.69
Penalty for breach of rule relating to sale of stamps and for unauthorised sale
S.70
Institution and conduct of prosecutions
S.71
Omitted
S.72
Place of trial
S.73
Books, etc. to be open to inspection
S.73-A
Furnishing of statement, return and information
S.74
Powers to make rules
S.75
Omitted
S.76
Omitted
S.76-A
Delegation of powers
S.77
Saving as to court-fees
S.77-A
Omitted
S.78
Omitted
S.79
Omitted
The Stamp Act, 1977 (1920 A. D.)
Act ID: 1920
The Stamp Act, 1977 (1920 A. D.)
"An Act to consolidate and amend the law relating to Stamps."
Table of Contents
96 Sections
Ch.
Sections
S.1
Name, extent and enforcement
S.1A
1A
S.2
Definitions
S.3
Instruments chargeable with duty
S.4
Several instruments used in single transaction of sale, mortgage or settlement
S.4-A
Omitted
S.4-B
Omitted
S.5
Instruments relating to several distinct matters
S.6
Instruments coming within several descriptions in Schedule I
S.6A
Securities dealt in depository not liable to stamp-duty
S.7
Omitted
S.8
Omitted
S.9
Power to reduce, remit or compound duties
S.9A
Instruments chargeable with duty for transactions in stock exchanges and depositories
S.9B
Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories
S.10
Duties how to be paid
S.11
Use of adhesive stamps
S.12
Cancellation of adhesive stamps
S.13
Instruments stamped with impressed stamps how to be written
S.14
Only one instrument to be on same stamp
S.14-A
Alterations in instruments how to be charged
S.15
Instruments deemed not duly stamped
S.16
Denoting duty
S.17
Instruments executed in the Union territory of Jammu and Kashmir
S.18
Instruments other than bills and notes executed out of the Union territory of Jammu and Kashmir
S.19
Bills and notes drawn out of the Union territory of Jammu and Kashmir
S.20
Conversion of amount expressed in foreign currencies
S.21
Stock and marketable securities how to be valued
S.22
Effect of statement of rate of exchange or average price
S.23
Instruments reserving interest
S.23-A
Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
S.24
How transfer in consideration of debt, or subject to future payment, etc., to be charged
S.25
Valuation in case of annuity, etc
S.26
Stamp where value of subject matter is indeterminate
S.26-A
Special provision to re-assess stamp duty on instruments of mining leases
S.27
Facts affecting duty to be set forth in the instrument
S.27-A
Fixation of market value guidelines
S.28
Direction as to duty in respect of certain conveyances
S.29
Duties by whom payable
S.30
Obligation to give receipt in certain cases
S.31
Adjudication as to proper stamp
S.32
Certificate by Collector
S.33
Examination and impounding of instruments
S.34
Special provision as to un-stamped receipts
S.35
Instruments not duly stamped inadmissible in evidence, etc
S.36
Admission of instrument where not to be questioned
S.37
Admission of improperly stamped instruments
S.38
Instruments impounded how dealt with
S.39
Collector’s power to refund penalty
S.40
Collector’s power to stamp instruments impounded
S.41
Instruments unduly stamped by accident
S.42
Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
S.43
Prosecution for offence against Stamp law
S.44
Persons paying duty or penalty may recover same in certain cases
S.45
Power to Commissioner of Stamps to refund penalty or excess duty in certain cases
S.46
Non-liability for loss of instruments sent under section 38
S.47
Power of payer to stamp bills and promissory notes received by him unstamped
S.47-A
Instruments undervalued how to be dealt with
S.48
Recovery of duties and penalties
S.49
Allowance for spoiled stamps
S.50
Application for relief under section 49 when to be made
S.51
Allowance in case of printed forms no longer required by corporations
S.52
Allowance for misused stamps
S.53
Allowance for spoiled or misused stamps how to be made
S.54
Allowance for stamps not required for use
S.54-A
Omitted
S.55
Allowances on renewal of certain debentures
S.56
Control of Government and statement of case to the Revenue Minister
S.57
Revision of certain decisions of Collector regarding sufficiency of stamps
S.58
Omitted
S.59
Omitted
S.60
Omitted
S.61
Revision of certain decisions of Courts regarding the sufficiency of stamps
S.62
Penalty for executing, etc., instrument not duly stamped
S.62A
Penalty for failure to comply with provisions of section 9A
S.63
Penalty for failure to cancel adhesive stamp
S.64
Penalty for omission to comply with provisions of section 27
S.64-A
Recovery of amount of deficit stamp duty
S.65
Penalty for refusal to give receipt, and for devices to evade duty on receipts
S.66
Penalty for not making out policy, or making one not duly stamped
S.67
Omitted
S.68
Penalty for post-dating bills, and for other devices to defraud the revenue
S.69
Penalty for breach of rule relating to sale of stamps and for unauthorised sale
S.70
Institution and conduct of prosecutions
S.71
Omitted
S.72
Place of trial
S.73
Books, etc. to be open to inspection
S.73-A
Furnishing of statement, return and information
S.74
Powers to make rules
S.75
Omitted
S.76
Omitted
S.76-A
Delegation of powers
S.77
Saving as to court-fees
S.77-A
Omitted
S.78
Omitted
S.79
Omitted