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What are the instruments can be stamped with adhesive stamps as per the Indian Stamp Act 1899?

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Sarah Oconnell

Published Mar 13, 2026

What are the instruments can be stamped with adhesive stamps as per the Indian Stamp Act 1899?

Any instrument mentioned in Schedule I to Indian Stamp Act is chargeable to duty as prescribed in the Schedule. These include affidavit, lease, memorandum and articles of company, bill of exchange, bond, mortgage, conveyance, receipt, debenture, share, insurance policy, partnership deed, proxy, shares etc.

Subsequently, one may also ask, what is a duly stamped instrument according to the Indian Stamp Act 1899?

(11) ―Duly stampedâ€. — ―duly stamped‖, as applied to an instrument, means that the instrument. bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been. affixed or used in accordance with the law for the time being in force in 1[India]: (12) ―Executed†and “executionâ€. —

Secondly, what are the provisions of Indian Stamp Act? 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.

Language.

Act ID:189902
Short Title:The Indian Stamp Act, 1899
Long Title:An Act to consolidate and amend the law relating to Stamps,
Ministry:Ministry of Finance

In respect to this, what is adhesive stamp in India?

A revenue stamp is an adhesive stamp, used to collect taxes. India is a heavy user of revenue stamps. It can be considered as a receipt issued by the government confirming payment of tax/ fee. The receipt of an amount above the specified threshold shall be acknowledged by the receiver by affixing a revenue stamp of Rs.

Which Stamp Act is applicable?

—Section 46A of the Karnataka Stamp Act, 1957 provides for recovery of stamp duty not levied or short levied.

Who can cancel adhesive stamp?

(3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual manner.

What is an instrument in Stamp Act?

Any instrument mentioned in Schedule I to Indian Stamp Act is chargeable to duty as prescribed in the Schedule. These include affidavit, lease, memorandum and articles of company, bill of exchange, bond, mortgage, conveyance, receipt, debenture, share, insurance policy, partnership deed, proxy, shares etc.

What is conveyance under the Indian Stamp Act?

Also, the legal meaning of Conveyance as described in a case law is also as follows: If there exists an agreement to transfer immovable property and possession has already been delivered to transferee then it would be 'conveyance' within meaning of Section 23 of Indian Stamp Act, 1899[8].

Which Stamp Act is applicable in Haryana?

THE INDIAN STAMP (HARYANA AMENDMENT) ACT, 2020 AN ACT further to amend the Indian Stamp Act, 1899, in its application to the State of Haryana.

Is levied on instrument?

Under the Stamp Act, the Central Government can levy stamp duty on some instruments like bills of exchange, cheques, promissory notes, transfer of shares etc. The Centre is empowered to levy stamp duty on specified instruments and also to fix the rates for these instruments.

Why are some documents required to be stamped properly and registers Mcq?

The main purpose of this Act is to generate revenue for the Indian government. A document which is stamped acts as valid evidence in a court of law. The Stamp Act also makes payment of stamp duty on some documents compulsory which in return makes those documents legally valid and authentic.

Can we use special adhesive stamps instead of stamp paper?

They were used when dealing with bills of exchange, promissory notes, or IOUs. Hundi papers are revenue stamps that are pre-printed on paper and are used for credit and trade transactions. Special adhesive stamps are now actively replacing Hundi papers.

What is adhesive stamp?

Adhesive stamps are labels which can be conveniently stuck on the instruments. Adhesive stamps can be further categorised into two categories: postal and non-postal stamps.

What is duly stamped?

“duly stampedâ€, as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that such stamp has been affixed or used in accordance with the law for the time being in force in India.

What are the different types of stamps?

What Kinds of Stamps Exist?
  • Definitive Stamps. A definitive stamp (e.g., U.S. flag stamp) is issued year after year, and the quantity produced is not capped.
  • Forever Stamps.
  • Commemorative Stamps.
  • Semipostal Stamps.
  • Postage Meter Indicia.
  • Mailing Permit Imprints.
  • Customized Postage Indicia.

Where can I get special adhesive stamp?

11.Where from the Special Adhesive Stamps can be had?
  • General Stamp Office,Ammacomplex,Nandanam ,Chennai-35.
  • Egmore-Nungambakkam Sub Treasury,
  • Perambur – Purasawalkam Sub Treasury,
  • Fort – Tondiarpet Sub Treasury.
  • Mylapore – Triplicane Sub Treasury.
  • Mambalam – Guindy Sub Treasury.

How do you run a 102 on stamp paper?

Procedure to Fill Registration Form 102:-

It should be executed on a “Non-Judicial Stamp Paper†or “Special Adhesive Stamp†of the prerequisite value which must be affixed on that. It should be duly signed by the article assistant and the principle which should be executed in a printed form in duplicate.

What is franking stamp?

Franking, is a process of actually getting the documents stamped. This process includes getting the documents marked or stamped, indicating that the documents are legal and the stamp duty levied on the documents has been paid.

Which year did Royal Mail introduce self adhesive stamps?

The first self-adhesive stamp was issued in the UK in 1993. It was 2006 that saw the introduction of two new 'large' size definitive stamps. This was part of Royal Mail's new pricing structure which took in to consideration the size as well as the weight of a letter of parcel.

Can revenue stamp be affixed on share certificate?

ANSWER: As per Indian stamp act 1899, Stamping is a tax on the documents executed in India, share Certificates comes under the definition of Instrument, hence it is liable to be stamped as per the government specifications. QUESTION3: In how many days stamp duty shall be paid to the revenue department?

How many sections are there in Indian Stamp Act?

Contents
SectionsParticulars
42Endorsement of instruments in which duty has been paid under sections 35, 40 or 41
43Prosecution for offence against stamp law
44Persons paying duty or penalty may recover same in certain cases

Which is not receipt as per Indian Stamp Act?

Negotiable warehouse receipts not liable to stamp duty. —Notwithstanding anything contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty].

What is the maximum amount of stamp duty payable on a demand promissory note?

As per the proposal, the levy is expected to be at a minimum rate of 0.05% that will go up depending on the tenor. There will be a cap of 0.25% or Rs 25 lakh, whichever is lower.

How is the stamp duty calculated?

Stamp duty is charged on the ready reckoner rate/market value/circle rate or the consideration value of the property, whichever is higher. For example, if the agreement value of your flat is Rs 60 lakh and the circle rate is Rs 50 lakh, then, the stamp duty would be computed on the higher value, i.e., Rs 60 lakh.

How do you determine the value of stamp paper?

The market value of the property determines the amount your to be charged for stamp duty which is often calculated as a percentage of the market value. You are certain to pay less in terms of stamp duty for an old building as you would for a new one.