Escolar Documentos
Profissional Documentos
Cultura Documentos
Schedule - SCHEDULE 1A
Schedule 1A
SCHEDULE I-A
Description of Instrument Proper Stamp-duty
2. ADMINISTRATION BOND,
including a bond given under
section 6 of the Government
Savings Bank Act, 1873, or
sections 291, 375 and 376 of the
Indian Succession Act, 1925
(a) where the amount does not The same duty as a Bond (No.
exceed Rs. 1,000 15) for such amount
(b) in any other case One hundred rupees
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Exemption
Affidavit or declaration in writing
when made--
(a) as a condition of enrolment
under the Army Act, 1950; or Air
Force Act, 1950;
(b) for the immediate purpose of
being filed or used in any court
or before the officer of any
court; or
(c) for the sole purpose of
enabling any person to receive
any pension or charitable
allowance.
5. AGREEMENT OR
MEMORANDUM OF AN
AGREEMENT
(a) if relating to the sale of a bill One rupee for every Rs. 10,000 or
of exchange; part thereof
(b) if relating to the sale of a One rupee for every Rs. 10,000 or
government security or share in part thereof of the value of the
an incorporated company or security or share subject to a
other body corporate; maximum of Rs. 1,000.
(c) if not otherwise provided for; Fifty rupees
Exemption
Agreement or memorandum of
agreement--
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(a) if such loan or debt is 0.5 per cent of the amount secured
repayable on demand or more by such deed subject to a
than three months from the date maximum of fifty thousand rupees
of instrument evidencing the
agreement
(b) If such loan or debt is Half the duty payable under sub-
repayable in not more than three clause (a).
months from the date of such
instrument.
Exemption
Instrument of pawn or pledge of
goods if unattested
7. APPOINTMENT IN One hundred rupees
EXECUTION OF A POWER,
whether of trustees or of
property, movable or,
immovable, where made by any
writing not being a Will
8. APPRAISEMENT OR
VALUATION, made otherwise
than under an order of the court
in the course of a suit;--
(a) where the amount does not The same duty as a Bottomry Bond
exceed Rs.1,000 (No. 16) for such amount
Exemption
Instrument of apprenticeship
executed by a Magistrate under
the Apprentices Act, 1950, or by
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ASSIGNMENT--See conveyance
(No. 23), Transfer No. 62 and
Transfer of Lease (No. 63), as
the case may be
ATTORNEY--See entry as an
Attorney (No. 30), and power of
Attorney (No. 48)
AUTHORITY TO ADOPT--See
Adoption Deed (No. 3)
(a) where the amount or value of The same duty as a Bond (No. 15)
the property to which the award for such amount
relates as set forth in such
award, does not exceed Rs.
1,000;
(b) if it exceeds Rs. 1,000 but One rupee for every one thousand
does not exceed Rs. 5,000, rupees or part thereof of the value
and for every additional Rs. of the property to which the award
1,000 or part thereof in excess relates
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of Rs. 5,000
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of Rs. 1,000
Exemptions
Exemption
of a composition or dividend on
their debts is secured to the
creditors or whereby provision is
made for the continuance of the
debtor's business under the
supervision of inspectors or
under letters of licence for the
benefit of his creditors
Exemptions
25. COUNTERPART OR
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Exemption
26 CUSTOMS-BOND
(a) where the amount does not The same duty as a Bond (No.
exceed Rs. 1,000 15) for such amount
27 DEBENTURE (whether a
mortgage debenture or not),
being a marketable security
transferable--
(a) by endorsement or by a
separate instrument of transfer
where it exceeds Rs. 200 but 23[Two rupees twenty five paise]
does not exceed Rs. 300;
and for every Rs. 500 or part 31[Three rupees seventy five
thereof in excess of Rs. 1,000. paise]
(b) by delivery
and for every Rs. 500 or part 43[Seven rupees fifty paise]
thereof in excess of Rs. 1,000
Exemption
A debenture issued by an
incorporated company or other
body corporate in terms of a
registered mortgage-deed, duly
stamped in respect of the full
amount of debentures to be
issued thereunder, whereby the
company or body borrowing
makes over, in whole or in part,
their property to trustees for the
benefit of the debenture-holders:
Provided that the debentures so
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DISSOLUTION OF PARTNERSHIP-
-See PARTNERSHIP (No. 46).
Exemption
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(ii) where the lease purports to The same duty as a Bond (No.
be for a term of not less than 15) for the amount or value of
one year, but not more than five the average annual rent
years; received.
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(viii) where the lease does not The same duty73 as Conveyance
purport to be for any definite
(No. 23)69 as levied by this Act,
term;
for a consideration equal to
three times the amount or value
of the average annual rent
which would be paid or delivered
for the first ten years if the
lease continued so long.
39. MEMORANDUM OF
ASSOCIATION OF A
COMPANY--
(a) if accompanied by articles of Two hundred rupees
association under sections 26, 27
and 28 of the Companies Act,
1956
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Exemption
evidencing an agreement to
secure the repayment of a loan
made upon any mortgage of a
crop, whether the crop is or is
not in existence at the time of
the mortgage:--
for every sum secured not One rupee for Rs. 200 and part
exceeding Rs. 200; thereof
and for every Rs. 200 or part One rupee for Rs. 200 and part
thereof secured in excess of Rs. thereof
200;
(b) when the loan is repayable in
more than three months, but not
more than eighteen months,
from date of the instrument--
(b) of any stock or marketable One rupee for every Rs. 10,000
security exceeding twenty rupees or part thereof, of the value of
in value security at the time of its
purchase or sale, as the case
may be.
44. NOTES OF PROTEST BY THE Ten rupees
MASTER OF A SHIP
45. PARTITION, Instrument of, as The same duty as a Bond (No.
defined by section 2(15) 15) for the amount of the value
of the separated share or shares
of the property.
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46. PARTNERSHIP--
A--Instrument of--
(a) where the capital of the One per cent with a ceiling of
partnership does not exceed Rs. Rs. 200.
500;
(1 ) in respect of an original
policy--
(i) when the sum insured does 51[Fifty paise]
not exceed Rs. 5,000;
General Exemption
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Receipt--
(a) endorsed on or contained in
any instrument duly stamped, or
any instrument exempted under
the proviso to section 3
(instruments executed on behalf
of the government) or any
cheque or bill of exchange
payable on demand
acknowledging the receipt of the
consideration money therein
expressed, or the receipt of any
principal money, interest or
annuity or other periodical
payment thereby secured;
54. RECONVEYANCE OF
MORTGAGED PROPERTY--
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Exemptions
Bond or other instrument, when
executed--
58. SETTLEMENT--
Exemption
Deed of dower executed on the
occasion of a marriage between
Muhammadans
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(a) when the duty with which the The duty with which such lease
lease is chargeable does not is chargeable
exceed ten rupees
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(i) if the duty on such bond The duty with which such bond,
mortgage-deed or policy does mortgage-deed or policy of
not exceed five rupees; insurance is chargeable
(ii) in any other case Five rupees
Exemptions
Transfers by endorsement--
VALUATION--See Appraisement
(No. 8)
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_____________________________
2. (i)Rate of Stamp duty reduced from 8 % to 5 % in respect of conveyance on sale and in respect of conveyance on Agreement to sell.
Duty on other instruments of conveyance shall continue to remain at 8 % vide No. F. 2(3)/Fin.(E-1)/2003-04(i)/125, dt. 19-5-2003,
w.e.f. 19-5-2003.
(ii) Said rate is further reduced to 3 % in respect of conveyance on sale in cases of the purchase of immovable property by women vide
Noti. No. F.2(3)/Fin.(E1)/2003-04(ii)/135, dt. 20-5-2003, w.e.f. 20-5-2003
3. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "Thirty paise".
4. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "Sixty paise".
5. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "Sixty paise".
6. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "Sixty paise".
7. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "One rupee twenty
paise".
8. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 dated 05.11.2007. The previous words were: "One rupee twenty
paise".
9. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ninty paise".
10. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee eighty paise".
11. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee eighty paise".
12. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee twenty five
paise".
13. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Two rupees fifty paise".
14. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Two rupees fifty paise".
15. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Two rupees fifty paise".
16. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five rupees".
17. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five rupees".
18. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupees".
19. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
20. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Twenty paise".
21. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Thirty paise".
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22. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Seventy five paise".
23. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were; "One rupee ten paise".
24. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee fifty paise".
25. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee eighty paise".
26. Substituted by S O No 130 (E), dated 28th January, 2004 (w .e f 1.03.2004). The previous words were: "Two rupees twenty five
paise".
27. Substituted by S O No 130 (E), dated 28th January,. 2004 (w e f 1.03.2004). The previous words were: "Two rupees sixty paise".
28. Substituted by S O No 130 (E), dated 28th. January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees".
29. Substituted by S O No 130 (E), d.ated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees forty paise".
30. Substituted by S O No 1.30 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees seventy five
paise".
31. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee eighty five
paise".
32. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Thirty five paise".
33. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Seventy five paise".
34. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "One rupee fifty paise".
35. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Two rupees twenty five
paise".
36. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees".
37. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees seventy five
paise".
38. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Four rupees fifty paise".
39. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five rupees twenty five
paise".
40. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Six rupees".
41. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Six rupees seventy five
paise".
42. Substitutedby S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Seven rupees fifty paise".
43. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Three rupees seventy five
paise".
44. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "one rupees".
45. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
46. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
47. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
48. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
49. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
50. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
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51. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Twenty five paise".
52. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Fifty paise".
53. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
54. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
55. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
56. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
57. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
58. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
59. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
60. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
61. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Twenty paise".
62. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
63. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Five paise".
64. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Ten paise".
65. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Fifteen paise".
66. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Fifteen paise".
67. Substituted by S O No 130 (E), dated 28th January, 2004 (w e f 1.03.2004). The previous words were: "Seventy five Naye paise".
68. Substituted by the Indian Stamp (Delhi Amendment) Act, 2007 vide notification no. No. F. 14(20)/LA-2007/LJ/07/7042, issued by
Delhi Department of Law, Justice and Legislative Affairs dated 13th November, 2007 w.e.f. 20th November, 2007. Prior to substitution it
read as:
"23 CONVEYANCE as defined by section 2(10) not 2[5%]. of the consideration amount set forth in
being a Transfer charged or^ exempted under No. the instrument"
62--
Exemption
69. As amendment by the Indian Stamp (Delhi Amendment) Act, 2007 (Delhi Act 10 of 2007,) dt.5.11.2007.
71. Substituted for "five hundred rupees" by Finance (No. 2) Act, 2004, w.e.f. 10-9-2004.
72. The relevant provisions of the Administrator General's Act, 1913 (3 of 1913) and the Administrators General Act, 1963 (45 of 1963)
to be referred to.
73. Reduced from 8% to 3% by the Indian Stamp (Delhi Amendment) Act, 2007 (Delhi Act 10 of 2007) (w.e.f. 20.11.2007).
74. Inserted by the Indian Stamp (Delhi Amendment) Act, 2010 (Delhi Act 9 of 2010), section 4.
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75. Substituted by the Indian Stamp (Delhi Amendment) Act, 2012 (Delhi Act 10 of 2012), Section 2, for clauses (a) and (b) (w.e.f. 1-8-
2012).
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