Indian Stamp Act, 1899

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	18992
Act Number:	2
Enactment Date:	1899-01-27
Act Year:	1899
Short Title:	The Indian Stamp Act, 1899
Long Title:	An Act to consolidate and amend the law relating to Stamps,
Department:	Department of Stamp & Registration
Enforcement Date:	01-07-1899
Type:	CENTRAL ACT (Ministry of Finance, Department of Revenue)
Location:	Uttar Pradesh
metadata.dc.identifier.refactid:	189902


Schedule 1. SCHEDULE I Order Appendix Forms
Schedule 2. SCHEDULE II Order Appendix Forms

Title	Files

Title	Files

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Show all section The Indian Stamp Act, 1899

CHAPTER I

PRELIMINARY

CHAPTER II

STAMP DUTIES

CHAPTER III

ADJUDICATION AS TO STAMPS

CHAPTER IV

INSTRUMENTS NOT DULY STAMPED

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

CHAPTER VI

REFERENCE AND REVISION

CHAPTER VII

CRIMINAL OFFENCES AND PROCEDURE

CHAPTER VIII

SUPPLEMENTAL PROVISIONS


Section 1. Short title, extent and commencement.
Section 2. Definitions.
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 [Repealed.].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 8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
Section 9. Power to reduce, remit or compound duties. Show Related Subordinates
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. Show Related Subordinates
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. Show Related Subordinates
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 31. Adjudication as to proper stamp.
Section 32. Certificate by Collector.
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. Show Related Subordinates
Section 48. Recovery of duties and penalties.
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.
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.
Section 62A. Penalty for failure to comply with provisions of section 9A.
Section 62. Penalty for executing, etc., instrument not duly stamped.
Section 63. Penalty for failure to cancel adhesive stamp.
Section 64. Penalty for omission to comply with provisions of section 27.
Section 65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
Section 66. Penalty for not making out policy or making one not duly stamped.
Section 67. Penalty for not drawing full number of bills or marine policies purporting to be in sets.
Section 68. Penalty for post-dating bills, and for other devices to defraud the revenue.
Section 69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
Section 70. Institution and conduct of prosecutions.
Section 71. Jurisdiction of Magistrates.
Section 72. Place of trial.
Section 73. Books, etc., to be open to inspection.
Section 73A. Power of Central Government to make rules.
Section 73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.
Section 74. Powers to make rules relating to sale of stamps. Show Related Subordinates
Section 75. Powers to make rules generally to carry out Act. Show Related Subordinates
Section 76. Publication of rules.
Section 76A. Delegation of certain powers.
Section 77. Saving as to court-fees.
Section 77A. Saving as to certain stamps.
Section 78. Act to be translated, and sold cheaply.
Section 79. [Repealed.].


Schedule 1. SCHEDULE I Order Appendix Forms
Schedule 2. SCHEDULE II Order Appendix Forms

Year	Description	Hindi Description
25-03-1942	THE UTTAR PRADESH STAMP RULES 1942 (As Amended)	उत्तर प्रदेश स्टाम्प नियमावली 1942 (यथासंशोधित)
08-07-1997	UTTAR PRADESH STAMP(VALUATION OF PROPERTY) RULES 1997 (As Amended)	उत्तर प्रदेश स्टाम्प(सम्पत्ति का मूल्यांकन) नियमावली 1997 (यथासंशोधित)
21-02-2013	THE UTTAR PRADESH E-STAMPING RULES 2013 (As Amended)	उत्तर प्रदेश ई-स्टाम्प नियमावली 2013 (यथासंशोधित)
11-08-2016	Uttar Pradesh E-Payment of Stamp Duty and Registration Fee Rules, 2016	उत्‍तर प्रदेश ई-भुगतान के माध्‍यम से स्‍टाम्‍प शुल्‍क एवं रजिस्‍ट्रेशन फीस की भुगतान नियमावली 2016

Year	Description	Hindi Description
20-04-2000	No.K.N. 5-1307/xi-2000-500-(80)-98	संख्या के०एन० 5-1307/xi-2000-500(80)-98
19-12-2000	No.K.N. 5-7243/xi-2000-500-(90)-99	संख्या के०एन० 5-7243/xi-2000-500-(90)-99
20-08-2002	No.K.N. -5-111/xi-2002-500(7)-2001.	संख्या के०एन०-5-111/xi-2002-500(7)-2001.
02-07-2004	No.K.N5-5-3338/11-2004-50032 -2003	संख्या के०एन०5-5-3338/11-2004-500ख32 -2003
23-11-2004	No.K.N. 5-5595/11-2004-500(84) -2003.	संख्या के०एन० 5-5595/11-2004-500(84) -2003.
16-08-2012	No.K.N.5-1867/11-2012-500(7)-2001	संख्या के०एन० 5-1867/11-2012-500(7)-2001
30-03-2015	Regarding the stamp duty chargeable on execution of deed in case of conversion of leased Nazul land into freehold.	नजूल की पट्टागत भूमि को फ्री-होल्‍ड किये जाने के प्रकरण में विलेख के निष्‍पादन पर स्‍टाम्‍प शुल्‍क प्रभार्यता के सम्‍बन्‍ध में
16-09-2016	Regarding determination of the amount of stamp duty to the Deputy Commissioner of Stamps for hearing	उपायुक्‍त स्‍टाम्‍पों को स्‍टाम्‍प शुल्‍क की धनराशि की सनुवाई केे निर्धारण के संबंध में
11-11-2016	Exemption from stamp duty on transfer instruments executed in favour of ex-servicemen and legal dependents of martyred soldiers and legal dependents of martyrs of paramilitary forces and Central Armed Police Forces	भूतपूर्व सैनिकों के पक्ष में एवं शहीद सैनिकों के विधिक आश्रितों एवं अर्द्ध सैनिक बलों तथा केन्द्रीप शस्त्र पुलिस बलों के शहीदों के विधिक आश्रितों के पक्ष में निष्पादित हस्तांतरण लिखतों पर स्‍टाम्‍प शुक्‍ल से छूट
24-05-2017	Regarding giving the Deputy Commissioner of Stamps the authority to hear stamp cases up to Rs. 10 lakh	उपायुक्‍त स्‍टाम्‍प को रू० दस लाख तक स्‍टाम्‍प वाद सुनवाई का अधिकार दिये जाने के संबंध में
27-12-2018	Regarding deposit of one-time advance stamp duty in lieu of insurance stamp on policy bonds issued by Life Insurance Corporation of India	भारतीय जीवन बीमा निगम द्वारा जारी पालिसी बाण्‍ड पर लगने वाले इन्‍श्‍योरेंश स्‍टाम्‍प के स्‍थान पर एक मुश्‍त अग्रिम स्‍टाम्‍प ड्यूटी जमा करवाने के संबंध में
25-09-2019	Regarding exemption of stamp duty of more than Rs. 500/- in favour of the beneficiary on the instrument of Weaker Section (EWS) issued by the developer under Pradhan Mantri Awas Yojana (Urban) Mission	प्रधानमंत्री आवास योजना (शहरी) मिशन के अधीन विकासकर्ता द्वारा निर्गत दुर्बल आय वर्ग (ई०डब्‍लू०एस०) के लिखित पर लाभार्थी के पक्ष में रू० 500/- से अधिक के स्‍टाम्‍प शुल्‍क में छूट के संबंध में
15-06-2021	Regarding assessment of duty on an application for adjudication of the appropriate stamp duty chargeable on a document under sub-section (1) of section 31 of the Indian Stamp Act, 1899	भारतीय स्टाम्पअधिनियम, 1899 की धारा 31 की उपधारा (1) के अधीन किसी विलेख पर प्रभार्य समुचित स्टाम्प शुल्क के अधिनिर्णयन के आवेदन पर शुल्क निर्धारण के सम्बन्ध में
09-11-2021	Exemption of stamp duty of more than Rs. 500 for registration of EWS units to be constructed in residential projects by private developers under the provisions of Government Order dated 05-12-2013.	निजी विकासकर्ताओं द्वारा शासनादेश दिनांक 05-12-2013 की व्‍यवस्‍था के अन्तर्गत की जाने वाली आवासीय परियोजनाओं में निर्मित किये जाने वाले ई0डब्‍ल्‍यू0एस0 इकाईयों के पंजीयन हेतु रूपये 500 से अधिक की स्टाम्प शुल्क में छूट प्रदान किया जाना
02-09-2022	Regarding establishment of medical colleges in 16 unserved districts (Bagpat, Ballia, Bhadohi, Chitrakoot, Hamirpur, Hathras, Kasganj, Maharajganj, Mahoba, Mainpuri, Mau, Rampur, Sambhal, Sant Kabir Nagar, Shamli and Shravasti)of Uttar Pradesh on the basis of Public-Private Partnership (PPP).	सार्वजनिक-निजी भागीदारी (पी०पी०पी०) के आधार पर उत्तर प्रदेश के 16 असेवित जिलों (बागपत, बलिया, भदोही, चित्रकूट, हमीरपुर, हाथरस, कासगंज, महराजगंज, महोबा, मैनपुरी, मऊ, रामपुर, सम्भल, सन्तकबीर नगर, शामली एवं श्रावस्ती) में मेडिकल कालेज स्थापित करने के सम्बन्ध में
02-09-2022	Regarding establishment of Medical Device Park	मेडिकल डिवाइस पार्क की स्थाापना के सम्बन्ध में
20-03-2023	Regarding the notification to be issued by the Stamp and Registration Department in accordance with the Uttar Pradesh Micro, Small and Medium Enterprises Promotion Policy-2022	उत्तर प्रदेश सूक्ष्म, लघु एवं मध्यम उद्यम प्रोत्साहन नीति-2022 के क्रम में स्‍टाम्‍प एवं रजिस्‍ट्रेशन विभाग द्वारा जारी की जाने वाली अधिसूचना के सम्‍बन्‍ध में
31-03-2023	Regarding Uttar Pradesh Industrial Investment and Employment Promotion Policy-2022	उत्तर प्रदेश औद्योगिक निवेश एवं रोजगार प्रोत्साहन नीति-2022 के सम्‍बन्‍ध में
12-04-2023	Regarding Uttar Pradesh Poultry Development Policy, 2022	उत्तर प्रदेश कुक्कुट विकास नीति, 2022 के सम्‍बन्‍ध में
12-04-2023	Regarding Uttar Pradesh Warehousing and Logistics Policy-2022	उत्तर प्रदेश वेयरहाउसिंग एवं लॉजिस्टिक्स नीति-2022 के सम्‍बन्‍ध में
12-04-2023	PLEDGE: Regarding Private Industrial Park Scheme	पी0एल0ई0डी0जी0ई0: निजी औद्योगिक पार्क योजना के सम्‍बन्‍ध में
12-04-2023	Regarding Uttar Pradesh State Bio Energy Policy, 2022	उत्तर प्रदेश राज्‍य जैव ऊर्जा नीति, 2022 के सम्‍बन्‍ध में
12-04-2023	Regarding Uttar Pradesh Solar Energy Policy, 2022	उत्तर प्रदेश सौर ऊर्जा नीति, 2022 के सम्‍बन्‍ध में
12-04-2023	Stamp Duty Chargeability for transaction under Tourism Policy 2022	पर्यटन नीति 2022 के अंतर्गत संव्यवहार पर प्रभार्य स्टाम्प शुल्क
03-05-2023	Regarding Uttar Pradesh Information Technology and IT-enabled Services Policy, 2022	उत्तर प्रदेश सूचना प्रौद्योगिकी एवं सूचना प्रौद्योगिकी जनित सेवा नीति, 2022 विषयक अधिसूचना
26-06-2023	Regarding exemption of stamp duty for establishing a theme park in Agra	आगरा थीम पार्क स्‍थापित करने के प्रयोजनार्थ स्‍टाम्‍प शुल्‍क से छूट के सम्‍बन्‍ध में
03-08-2023	Stamp Duty Chargeability on Transfer by Gift among Family Members	पारिवारिक सम्बन्धियों के पक्ष में दान द्वारा अन्तरण पर प्रभार्य स्टाम्प शुल्क
14-09-2023	Regarding Uttar Pradesh Pharmaceutical and Medical Devices Industry Policy, 2023	उत्तर प्रदेश फार्मास्यूटिकल एवं चिकित्सा उपकरण उद्योग नीति, 2023 के सम्‍बन्‍ध में
22-12-2023	Regarding Foreign Direct Investment (FDI) and Fortune-500 Policy, 2023	फ़ारेन डायरेक्ट इन्वेस्टमेंट (एफ़0डी0आई0) एवं फार्च्यून-500 नीति, 2023 के सम्‍बन्‍ध में।
12-01-2024	Regarding exemption of stamp duty for establishment of South Asia Regional Centre of International Potato Centre with Peru	अन्तर्राष्ट्रीय आलू केंद्र पेरू के साउथ एशिया रीजनल सेंटर की स्थापना हेतु स्‍टाम्‍प शुल्‍क में छूट के सम्‍बन्‍ध में
15-03-2024	Regarding exemption of stamp duty under Uttar Pradesh Semiconductor Policy 2024	उत्तर प्रदेश सेमी कण्डक्टर नीति 2024 के अन्‍तर्गत स्‍टाम्‍प शुल्‍क में छूट के सम्‍बन्‍ध में
16-09-2024	Regarding exemption of stamp duty for Neyveli Uttar Pradesh Power Limited project at Ghatampur, Kanpur Nagar	नेयवेली उत्तर प्रदेश पॉवर लिमिटेड घाटमपुर, कानपुर नगर स्थित परियोजना में स्‍टाम्‍प शुल्‍क से छूट के सम्बून्ध में
16-09-2024	The Uttar Pradesh Green Hydrogen Policy-2024	उत्तर प्रदेश ग्रीन हाइड्रोजन नीति-2024 के सम्‍बन्‍ध में
20-09-2024	Regarding Uttar Pradesh Township Policy, 2023	उत्तर प्रदेश टाउनशिप नीति, 2023 के सम्‍बन्‍ध में
18-10-2024	Regarding exemption of stamp duty chargeable on land transfer for Kushinagar International Airport	कुशीनगर अन्‍तर्राष्‍ट्रीय हवाई अड्डे हेतु भूमि अन्‍तरण हेतु प्रभार्य स्‍टाम्‍प शुल्‍क से छूट के सम्‍बन्‍ध में
03-02-2025	Regarding exemption of stamp duty under Uttar Pradesh Electronics Manufacturing Policy First Amendment 2022	उत्तर प्रदेश इलेक्ट्रॉनिक्स विनिर्माण नीति प्रथम संशोधन 2022 के अन्तर्गत स्टाम्प शुल्क में छूट के संबंध में
04-04-2025	Regarding exemption of stamp duty as per provision 9(B)(2) of Uttar Pradesh Aerospace and Defence Unit and Employment Promotion Policy, 2024	उत्तर प्रदेश एअरोस्पेस तथा रक्षा ईकाई एवं रोजगार प्रोत्साहन नीति, 2024 के प्रस्तर-9(ख)(दो) के उपबन्धानुसार स्‍टाम्‍प शुल्‍क में छूट दिये जाने के संबंध में
08-04-2025	Regarding exemption of stamp duty on execution of instrument for transfer of land as equity by Uttar Pradesh State Industrial Development Authority (UPSIDA).	उत्तर प्रदेश राज्य औद्योगिक विकास प्राधिकरण (यू०पी०एस०आई०डी०ए०) द्वारा इक्विटी के रूप में भूमि के अन्तरण हेतु लिखत के निष्पादन पर संदेय स्टाम्प शुल्क से छूट प्रदान करने के संबंध में।
08-05-2025	Regarding Stamp Duty exemption for Maharishi Valmiki Airport Ayodhya	महर्षि वाल्मीकि एयरपोर्ट अयोध्या स्टाम्प शुल्क से छूट के संबंध में।
17-07-2025	The stamp duty on lease deeds for land allocated for the development of civil enclaves in Kanpur	कानपुर में सिविल एन्‍क्‍लेव के विकास हेतु भूमि के लीज़ डीड पर देय स्‍टाम्‍प शुल्‍क में छूट के संबंध में।
29-07-2025	Stamp Duty Chargeability on Transfer in favor of Women	महिला के पक्ष में अंतरण पर स्टाम्प शुल्क की प्रभार्यता
04-09-2025	Stamp Duty Chargeability on Partition of ancestral immovable property among lineal descendants not more than three generations	एकरेखीय वंशज के तीन पीढ़ीयों के मध्य विभाजन पर प्रभार्य स्टाम्प शुल्क
19-11-2025	Stamp Duty Chargeability for 10 Years Lease	10 वर्ष के कुछ पट्टा विलेखो पर प्रभार्य स्टाम्प शुल्क

Schedule 1. SCHEDULE I

Schedule 2. SCHEDULE II