THE INDIAN STAMP ACT, 1899. ACT NO. 2 OF 1899, 27th January, 1899 .
An Act to Consolidate and amend the law relating to Stamps. WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:—
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| Sections | Particulars |
| Chapter I | Preliminary |
| 1 | Short title, extent and commencement |
| 2 | Definitions |
| Chapter II | Stamp Duties |
| A-Of the liability of instruments to duty | |
| 3 | Instruments chargeable with duty |
| 4 | Several instruments used in single transaction of sale, mortgage or settlement |
| 5 | Instruments relating to several distinct matters |
| 6 | Instruments coming within several descriptions in Schedule I |
| 7 | Policies of sea-insurance |
| 8 | Bonds, debentures or other securities issued on loans under Act 11 of 1879 |
| 8A | Securities not liable to stamp duty |
| 9 | Power to reduce, remit or compound duties |
| B-Of stamps and the mode of using them | |
| 10 | Duties how to be paid |
| 11 | Use of adhesive stamps |
| 12 | Cancellation of adhesive stamps |
| 13 | Instruments stamped with impressed stamps how to be written |
| 14 | Only one instrument to be on same stamp |
| 15 | Instrument written contrary to section 13 or 14 deemed unstamped |
| 16 | Denoting duty |
| C-Of the time of stamping instruments | |
| 17 | Instruments executed in India |
| 18 | Instruments other than bills and notes executed out of India |
| 19 | Bills and notes drawn out of India |
| D-Of valuations for duty | |
| 20 | Conversion of amount expressed in foreign currencies |
| 21 | Stock and marketable securities how to be valued |
| 22 | Effect of statement of rate of exchange or average price |
| 23 | Instruments reserving interest |
| 23A | Certain instruments connected with mortgages of marketable securities to be chargeable as agreements |
| 24 | How transfer in consideration of debt, or subject to future payment, etc. to be charged |
| 25 | Valuation in case of annuity, etc. |
| 26 | Stamp where value of subject-matter is indeterminate |
| 27 | Facts affecting duty to be set forth in instrument |
| 28 | Direction as to duty in case of certain conveyances |
| E-Duty by whom payable | |
| 29 | Duties by whom payable |
| 30 | Obligation to give receipt in certain cases |
| Chapter III | Adjudication As To Stamps |
| 31 | Adjudication as to proper stamp |
| 32 | Certificate by Collector |
| Chapter IV | Instruments Not Duly Stamped |
| 33 | Examination and impounding of instruments |
| 34 | Special provision as to unstamped receipts |
| 35 | Instruments not duly stamped inadmissible in evidence, etc. |
| 36 | Admission of instrument where not to be questioned |
| 37 | Admission of improperly stamped instruments |
| 38 | Instruments impounded how dealt with |
| 39 | Collector’s power to refund penalty paid under section 38, sub-section (1) |
| 40 | Collector’s power to stamp instruments impounded |
| 41 | Instruments unduly stamped by accident |
| 42 | Endorsement of instruments in which duty has been paid under sections 35, 40 or 41 |
| 43 | Prosecution for offence against stamp law |
| 44 | Persons paying duty or penalty may recover same in certain cases |
| 45 | Power to Revenue authority to refund penalty or excise duty in certain cases |
| 46 | Non-liability for loss of instruments sent under section 38 |
| 47 | Power of payer to stamp bills and promissory notes received by him unstamped |
| 48 | Recovery of duties and penalties |
| Chapter V | Allowances For Stamps In Certain Cases |
| 49 | Allowance for spoiled stamps |
| 50 | Application for relief under section 49 when to be made |
| 51 | Allowance in case of printed forms no longer required by corporations |
| 52 | Allowance for misused stamps |
| 53 | Allowance for spoiled or misused stamps how to be made |
| 54 | Allowance for stamps not required for use |
| 54A | Allowances for stamps in denomination of annas |
| 54B | Allowances for Refugee Relief Stamps |
| 55 | Allowance on renewal of certain debentures |
| Chapter VI | Reference And Revision |
| 56 | Control of, and statement of case to, Chief Controlling Revenue-authority |
| 57 | Statement of case by Chief Controlling Revenue-authority to High Court |
| 58 | Power of High Court to call for further particulars as to case stated |
| 59 | Procedure in disposing of case stated |
| 60 | Statement of case by other courts to High Court |
| 61 | Revision of certain decisions of courts regarding the sufficiency of stamps |
| Chapter VII | Criminal Offences And Procedure |
| 62 | Penalty for executing, etc. instrument not duly stamped |
| 63 | Penalty for failure to cancel adhesive stamp |
| 64 | Penalty for omission to comply with provisions of section 27 |
| 65 | Penalty for refusal to give receipt; and for devices to evade duty on receipts |
| 66 | Penalty, for not making out policy or making one not duly stamped |
| 67 | Penalty for not drawing full number of bills or marine policies purporting to be in sets |
| 68 | Penalty for post-dating bills, and for other devices to defraud the revenue |
| 69 | Penalty for breach of rule relating to sale of stamps and for unauthorized sale |
| 70 | Institution and conduct of prosecutions |
| 71 | Jurisdiction of Magistrates |
| 72 | Place of trial |
| Chapter VIII | Supplemental Provisions |
| 73 | Books, etc. to be open to inspection |
| 74 | Powers to make rules relating to sale of stamps |
| 75 | Power to make rules generally to carry out Act |
| 76 | Publication of rules |
| 76A | Delegation of certain powers |
| 77 | Saving as to court-fees |
| 77A | Saving as to certain stamps |
| 78 | Act to be translated and sold cheaply |
| 79 | [Repeal.- Representation by the Repealing and Amending Act, 1914] |
| Schedule I | |
| Schedule II |