5/3/2019 INDIAN STAMP ACT 1899

INDIAN STAMP ACT 1899

Schedule - SCHEDULE 1A

INDIAN STAMP ACT,1899

(As applicable to National Capital territory of Delhi)

Schedule 1A

SCHEDULE I-A
Description of Instrument Proper Stamp-duty

1. ACKNOWLEDGEMENT of a debt One rupee

exceeding twenty rupees in
amount or value, written or
signed by, or on behalf, a debtor
in order to supply evidence of
such debt in any book (other
than a banker's pass book) or on
a separate piece of paper when
such book or paper is left in the
creditor's possession:

PROVIDED that such

acknowledgement does not
contain any promise to pay the
debt or any stipulation to pay
interest or to deliver any goods
or other property.

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

3. ADOPTION DEED, that is to Fifty rupees

say, any instrument (other than
a Will), recording an adoption, or
conferring or purporting to
confer an authority to adopt.
ADVOCATE see Entry as an
Advocate(No. 30)
4. AFFIDAVIT, including an Ten rupees
affirmation or declaration in the
case of persons by law allowed

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to affirm or declare instead of

swearing.

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--

(a) for or relating to the sale of

goods or merchandise
exclusively, not being a Note or
Memorandum chargeable under
No.43;
(b) made in the form of tenders
to the Central Government for or
relating to any loan.

6. AGREEMENT TO LEASE, See

lease (No. 35) Agreement
relating to Deposit of Title
Deeds, Pawn or Pledge that is to
say, any instrument evidencing
an agreement relating to--

(1) the deposit of title-deeds or

instruments constituting or being
evidence of the title to any
property whatever (other than a
marketable security), or
(2) the pawn or pledge of
moveable property, where such
deposit, pawn or pledge has
been made by way of security

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for the repayment of money

advanced or to be advanced by
way of loan or an existing or
future debt--

(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

(b) in any other case Fifty rupees.

Exemptions
(a) Appraisement or valuation
made for the information of one
party only, and not being in any
manner obligatory between
parties either by agreement or
operation of law.
(b) Appraisement of crops for
the purpose of ascertaining the
amount to be given to a landlord
as rent

9. APPRENTICESHIP DEED, Ten rupees

including every writing relating
to the service or tuition of any
apprentice, clerk or servant
placed with any master to learn
any profession, trade or
employment, not being articles
of clerkship (No. 11)

Exemption

Instrument of apprenticeship
executed by a Magistrate under
the Apprentices Act, 1950, or by
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which a person is apprenticed by,

or at the charge of, any public
charity.

10. ARTICLES OF ASSOCIATION

OF A COMPANY
75[(a) When the authorised 0.15% of the Authorised share
capital of the Company doesn't capital
exceed rupees one lakh;

(b) In other cases; 0.15% of the Authorised share

capital with a monetary ceiling of
rupees twenty-five lakhs.

(c) When the Authorised share 0.15% of the increase in

capital is increased. Authorised share capital with a
monetary ceiling of rupees twenty-
five lakhs.]
Exemption

Articles of any Association not

formed for profit and registered
under section 25 of the
Companies Act, 1956
Memorandum of Association of a
Company (No. 39)

11 ARTICLES OF CLERKSHIP or Four hundred rupees

contract where by any person
first becomes bound to serve as
a clerk in order to his admission
as an attorney in any High Court

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)

12. AWARD, that is to say, any

decision in writing by an
arbitrator or umpire, not being
an award directing a partition on
a reference made otherwise than
by an order of the court in the
course of a suit--

(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

13. BILL OF EXCHANGE, as defined

by section 2(2) not being a
BOND, bank note or currency
note:--
(a) Where payable otherwise
than on demand--
(i) where payable in not more
than three months after date or
sight--

if the amount of the bill or note 3[one rupee twenty-five paise]

does not exceed Rs. 500

if it exceeds Rs. 500 but does 4[Two rupees fifty paise]

not exceed Rs. 1,000

and for every additional Rs. 5[Two rupees fifty paise]

1,000 or part thereof in excess
of Rs. 1,000

(ii) where payable in more than

three months but not more than
six months after date or sight--
if the amount of the bill or note 6[Two rupees fifty paise]
does not exceed Rs. 500
if it exceeds Rs. 500 but does 7[Five rupees]
not exceed Rs.1,000

and for every additional Rs. 8[Five rupees]

1,000 or part thereof in excess
of Rs. 1,000

(iii) where payable in more than

six months but not more than
nine months after date or sight--
if the amount of the bill or note 9[Three rupees seventy-five paise]
does not exceed Rs. 500
if it exceeds Rs. 500 but does 10[Seven rupees fifty paise]
not exceed Rs. 1,000
and for every additional Rs. 11[Seven rupees fifty paise]
1,000 or part thereof in excess
of Rs. 1,000

(iv) where payable in more than

nine months but not more than
one year after date or sight--

if the amount of the bill or note 12[Five rupees]

does not exceed Rs. 500

if it exceeds Rs. 500 but does 13[Ten rupees]

not exceed Rs.1,000

and for every additional Rs. 14[Ten rupees]

1,000 or part thereof in excess

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of Rs. 1,000

(v) where payable in more than

one year after date or sight--

if the amount of the bill or note 15[Ten rupees]

does not exceed Rs. 500

if it exceeds Rs. 500 but does 16[Twenty rupees]

not exceed Rs.1,000

and for every additional Rs. 17[Twenty rupees]

1,000 or part thereof in excess
of Rs. 1,000
14. BILL OF LADING (including a 18[Two rupees]
through bill of lading)

NB : If a bill of lading is drawn in parts, the

proper stamp therefore must be borne by
each one of the set

Exemptions

(a) Bill of lading when the goods

therein described are received at
a place within the limits of any
port as defined under the Indian
Ports Act, 1889, and are to be

delivered at another place within

the limits of the same port.

(b) Bill of lading when executed

out of India,

15. BOND as defined by section 2% and 0.5% on bond issued by

2(5), not being a DEBENTURE the local authority
(No. 27), and not being
otherwise--
Provided for by this Act, or by
the Court Fees Act, 1870.

See Administration Bond (No. 2)

Bottomry Bond (No. 16),
Customs Bond (No. 26),
Indemnity Bond (No. 34)
Respondentia Bond (No. 56),
Security Bond (No. 57).

Exemption

Bond when executed by any

person for the purpose of
guaranteeing that the local
income derived from the private
subscription to a charitable
dispensary or hospital or to any
other object of public utility, shall
not be less than a specified sum
per mensem.

16. BOTTOMRY BOND, that is to The same duty as a Bond No. 15

say, any instrument whereby the for the same amount
master of a seagoing ship
borrows on a security of the ship
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to enable him to preserve the

ship or prosecute her voyage

17. CANCELLATION--Instrument of One hundred rupees

(including any instrument by
which any instrument previously
executed is cancelled), if
attested and not otherwise
provided for.

See also Release (No. 55),

Revocation of Settlement (No.
58B), Surrender of Lease (No.
61), Revocation of Trust (No.
64B).

18. CERTIFICATE OF SALE (in The same duty73 as conveyance

respect of each property put up
(No. 23)69 for a consideration
as a separate lot and sold),
equal to the amount of the
conveyance duty as to the
purchase money only.
purchaser of any property sold
by public auction by a civil of
revenue court, or Collector or
other revenue officer

19. CERTIFICATE OR OTHER One rupee for every one

DOCUMENT, evidencing the thousand or a part thereof of
right or title of the holder the value of the shares, scrip or
thereof, or any other person, stock
either to any shares, scrip or
stock in or of any incorporated
company or other body
corporate or to become
proprietor of shares, scrip or
stock in or of any such company
or body. See also LETTER OF
ALLOTMENT OF SHARES (No. 36)

20. CHARTER PARTY, that is to Fifty rupees

say, any instrument (except an
agreement for the hire of a tug
steamer), whereby a vessel or
some specified principal part
thereof is let for the specified
purposes of the charter, whether
it includes a penalty clause or
not

20A. CHIT AGREEMENT, that is an Five rupees

agreement relating to a chit as
defined in clause (2) of section 2
of the Madras Chit Funds Act,
1961, as extended to the Union
Territory of Delhi 1 ,if either such
agreement is executed or the
chit is conducted in the Union
Territory of Delhi1
22. COMPOSITION-DEED, that is One hundred rupees
to say, any instrument executed
by a debtor whereby he conveys
his property for the benefit of his
creditors, or whereby payment
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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

68[23 CONVEYANCE as defined by Three per cent of the

section 2(10) not being a consideration amount set forth
transfer charged or exempted in the Instrument.
under No. 62 -- Further reduced to two per cent
Exemption in respect of individually/jointly
held immovable property by
Assignment of copyright under woman/women:
the Copyright Act, 1957, section Provided that in case of jointly
18 CO-PARTNERSHIP-DEED -- held immovable property, the
See Partnership (No. 46). reduced rate of stamp duty shall
apply only to the share(s) held
by woman/women]
70[23A. CONVEYANCE IN THE Ninety per cent of the duty as a
NATURE OF PART Conveyance (No. 23).]73
PERFORMANCE Contracts for
the transfer of immovable
property in the nature of part
performance in any union
territory under section 53A of
the Transfer of property Act,
1882 (4 of 1882.)]
24. COPY OR EXTRACT, certified to
be true copy or extract, by or by
order of any public officer and
not chargeable under the law for
the time being in force relating
to court fees--

(i) if the original was not Ten rupees

chargeable with duty or if the
duty with which it was
chargeable does not exceed two
rupees

(ii) in any other case not falling Ten rupees

within the provisions of section
6-A

Exemptions

(a) Copy of any paper which a

public officer is expressly
required by law to make or
furnish for record in any public
office or for any public purpose.

(b) Copy of, or extract from, any

register relating to births,
baptisms, namings, dedications,
marriages, divorces, deaths or
burials.

25. COUNTERPART OR
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DUPLICATE of any instrument

chargeable with duty in respect
of which the proper duty has
been paid--

(a) the duty with which the Ten rupees

original instrument is chargeable
does not exceed two rupees

(b) in any other case not falling Ten rupees

within the provisions of section
6-A.

Exemption

Counterpart of any lease granted

to a cultivator, when such lease
is exempted from duty

26 CUSTOMS-BOND

(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

27 DEBENTURE (whether a
mortgage debenture or not),
being a marketable security
transferable--

(a) by endorsement or by a
separate instrument of transfer

where the amount or value does 19[Twenty paise]

not exceed Rs. 10

where it exceeds Rs. 10 and 20[Forty paise]

does not. exceed Rs. 50

where it exceeds Rs. 50 but does 21[Seventy five paise]

not exceed Rs. 100

where it exceeds Rs 100 but 22[One rupee fifty paise]

does not exceed Rs. 200

where it exceeds Rs. 200 but 23[Two rupees twenty five paise]
does not exceed Rs. 300;

where it exceeds Rs. 300 but 24[Three rupees]

does not exceed Rs. 400;

where it exceeds Rs. 400 but 25[Three rupees seventy five

does not exceed Rs: 500; paise]

where it exceeds Rs. 500 but 26[Four rupees fifty paise]

does not exceed Rs. 600;

where it exceeds Rs. 600 but 27[Five rupees twenty five

does not exceed Rs. 700; paise]

where it exceeds Rs. 700 but 28[Six rupees]

does not exceed Rs. 800;

where it exceeds Rs. 800 but 29[Six rupees seventy five

does not exceed Rs. 900; paise]
where it exceeds Rs. 900 but 30[Seven rupees fifty paise]
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does not exceed Rs. 1,000;

and for every Rs. 500 or part 31[Three rupees seventy five
thereof in excess of Rs. 1,000. paise]

(b) by delivery

where the amount or value of 32[seventy five paise]

the consideration for such
debenture as set forth therein
does not exceed Rs. 50

where it exceeds Rs. 50 but does 33[One rupee fifty paise]

not exceed Rs. 100

where it exceeds Rs 100 but 34[Three rupees]

does not exceed Rs. 200

where it exceeds Rs. 200 but 35[Four rupees fifty paise]

does not exceed Rs. 300

where it exceeds Rs. 300 but 36[Six rupees]

does not exceed Rs. 400

where it exceeds Rs. 400 but 37[Seven rupees fifty paise[

does not exceed Rs. 500

where it exceeds Rs. 500 but 38[Nine rupees]

does not exceed Rs. 600

where it exceeds Rs. 600 but 39[Ten rupees fifty paise]

does not exceed Rs. 700

where it exceeds Rs. 700 but 40[Twelve rupees]

does not exceed Rs. 800

where it exceeds Rs. 800 but 41[Thirteen rupees fifty paise]

does not exceed Rs. 900

where it exceeds Rs. 900 but 42[Fifteen rupees]

does not exceed Rs. 1,000

and for every Rs. 500 or part 43[Seven rupees fifty paise]
thereof in excess of Rs. 1,000

Explanation : The term

"Debenture" includes any
interest coupons attached
thereto, but the amount of such
coupons shall not be included in
estimating the duty.

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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issued are expressed to be

issued in terms of the said
mortgage deed.

28. DELIVERY ORDER IN One rupee

RESPECT OF GOODS that is to
say, any instrument entitling any
person therein named, or his
assigns or the holder thereof, to
the delivery of any goods laying
in any dock or port, or in any
warehouse in which goods are
stored or deposited on rent or
hire, or upon any wharf, such
instrument being signed by or on
behalf of the owner of such
goods, upon the sale or transfer
of the property therein, when
such goods exceed twenty
rupees in value.

DEPOSIT OF TITLE DEEDS--

See AGREEMENT RELATING TO
DEPOSIT OF TITLE DEEDS,
PAWN OR PLEDGE (No. 6)

DISSOLUTION OF PARTNERSHIP-
-See PARTNERSHIP (No. 46).

29. DIVORCE Instrument of--that One hundred rupees

is to say any instrument by
which any person effects the
dissolution of his marriage

DUPLICATE see Counterpart (No.

25)

30. ENTRY AS AN ADVOCATE,

VAKIL OR ATTORNEY ON THE
ROLL OF THE HIGH COURT
(Under the Indian Bar Councils
Act, 1926, or in exercise of
powers conferred on such court
by Letters Patent or by the Legal
Practitioners Act, 1884)--
(a) in the case of an advocate or Five hundred rupees
vakil
(b) in the case of an Attorney Five hundred rupees

Exemption

Entry of an Advocate, Vakil or

Attorney on the roll of the High
Court, when he has previously
been enrolled in any other High
Court

31. EXCHANGE OF PROPERTY, The same duty73 as conveyance

instrument of--
(No. 23)69 as levied by this Act
for a consideration equal to the
greatest value of the property as
set forth in such instrument.

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EXTRACT--See Copy (No. 24}

32. FURTHER CHARGE, Instrument

of, that is to say, any instrument
imposing a further charge on
mortgage property--
(a) when the original mortgage The same duty73 as a
is one of the description referred
conveyance (No. 23)69 for the
to in clause (a) of Article No. 40
value equal to the amount of
that is, with possession;
further charge secured by such
instrument.
(b) when such mortgage is one
of the description referred to in
clause (b) of Article No. 40 (that
is, without possession)--

(i) if at the time of execution of The same duty73 as conveyance

the instrument of further charge,
(No. 23)69 for a value equal to
possession of the property is
the total amount of the charge
given or agreed to be given
(including the original mortgage
under such instrument;
and any further charge already
made) less the duty already
paid on such original mortgage
and further charge.

(ii) if possession is not so given. The same duty as a Bond (No.

15) for the amount of the
further charge by such
instrument, subject to a
maximum of rupees two lakhs.

33. GIFT--Instrument of, not being The same duty73 as conveyance

a settlement (No. 58), or Will or
(No. 23)69 as the value of the
Transfer (No. 62)
property.
HIRING AGREEMENT or
agreement for service--(see
Agreement (No. 5).

34. INDEMNITY BOND The same duty as Security Bond

(No. 57) for the same amount.
INSPECTORSHIP-DEED--See
Composition Deed (No. 22)

35. LEASE, including an under-lease

or sub-lease and any agreement
to let or sub-let--
(a) where by such lease the rent
is fixed and no premium is paid
or delivered--
(i) where the lease purports to The same duty as a Bond (No.
be for a term of less than one 15) for the whole amount
year; payable or deliverable under
such lease.

(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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(iii) where the lease purports to The same duty73 as a

be for a term exceeding five
Conveyance (No. 23)69 as levied
years and not exceeding ten
by this Act, for a consideration
years;
equal to the amount or value of
the average annual rent
received.

(iv) where the lease purports to The same duty73 as a

be for a term exceeding ten
Conveyance (No. 23)69 as levied
years but not exceeding twenty
by this Act, for a consideration
years;
equal to twice the amount or
value of the average annual rent
received.
(v) where the lease purports to The same duty73 as a
be for a term exceeding twenty
Conveyance (No. 23)69 as levied
years, but not exceeding thirty
by this Act, for a consideration
years;
equal to three times the amount
or value of the average annual
rent received.
(vi) where the lease purports to The same duty73 as a
be for a term exceeding thirty
Conveyance (No. 23)69 as levied
years but not exceeding hundred
by this Act, for a consideration
years;
equal to four times the amount
or value of the average annual
rent received.
(vii) where the lease purport to The same duty73 as Conveyance
be for a term exceeding hundred
(No. 23)69
years or in perpetuity;

(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.

(b) where lease is granted for a The same duty73 as Conveyance

fine or premium or for money
(No. 23)69 as levied by this Act,
advanced and where no rent is
for a consideration equal to the
reserved.
amount or value of such fine or
premium or advance as set forth
in the lease.

(c) where the lease is granted for The same duty73 as a

a fine or premium or for money Conveyance (No. 23)69 as
advanced, in addition to rent levied by this Act, for a
reserved consideration equal to the
amount or value or such fine or
premium or advance as set forth
in the lease, in addition to the
duty which would have been
payable on such lease, if no fine
or premium or advance had
been paid or delivered.
Exemption
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Lease, executed in the case of

cultivator and for the purposes of
cultivation (including a lease of
trees for the production of food
or drink) without the payment or
delivery of any fine or premium,
when a definite term is
expressed and such term does
not exceed one year, or when the
average annual rent reserved
does not exceed one hundred
rupees.
In this exemption a lease for the
purposes of cultivation shall
include a lease of lands for
cultivation together with a
homestead or tank
Explanation : When a lessee
undertakes to pay any recurring
charge, such as government
revenue, the landlord's shares of
cesses, or the owner's share of
municipal rates or taxes, which is
by law recoverable from the less
or, the amount so agreed to be
paid by the lessee, shall be
deemed to be part of the rent.
36 LETTER OF ALLOTMENT OF One rupee
SHARES in any company or
proposed company, or in respect
of any loan to be raised by any
company or proposed company.
See also CERTIFICATE OR OTHER
DOCUMENT (No. 19)

37. LETTER OF CREDIT, that is to

say any instrument by which one 44[Two rupee]
person authorizes another to
give credit to the person in
whose favour it is drawn.
LETTER OF GUARANTEE--See
Agreement (No. 5)

38. LETTER OF LICENCE, this is to One hundred rupees

say any agreement between a
debtor and his creditors that the
latter shall, for a specified time,
suspend their claims and allow
the debtor to carry on business
at his own discretion

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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(b) if not so accompanied Five hundred rupees

Exemption

Memorandum of any Association

not formed for profit and
registered under section 25 of
the Companies Act, 1956

40. MORTGAGE-DEED, not being an

agreement relating to Deposit of
the Title deeds, Pawn or Pledge
(No. 6), Bottomry Bond (No. 16),
Mortgage of a Crop (No. 41),
Respondentia Bond (No. 56), or
Security Bond (No. 57)--

(a) when possession of the Same duty73 as conveyance

property or any part of the
deed No. 2369
property comprised in such deed
is given by the mortgagor or
agreed to be given--
(b) when possession is not given 2 per cent with a monetary
or agreed to be given as ceiling of Rs. 2 lacs.
aforesaid
Explanation : A mortgagor who
gives to the mortgagee a power
of attorney to collect rents or a
lease of the property mortgaged
or part thereof, is deemed to
give possession within the
meaning of this article.

(c) when a collateral or auxiliary

or additional or substituted
security, or by way of further
assurance for the above
mentioned purposes where the
principal or primary security is
duly stamped--

For every sum secured not Two rupees

exceeding Rs. 1,000 or part
thereof;
and for every Rs. 1,000 or part Two rupees per thousand or part
thereof secured in excess of Rs. thereof
1,000
Exemptions
(1) Instruments executed by
persons taking advances under
the Land Improvement Loans
Act, 1883, or the Agriculturists'
Loans Act, 1884, or by their
sureties as security for the
repayment of such advances.
(2) Letter of hypothecation
accompanying a bill of exchange
41. MORTGAGE OF A CROP,
including any instrument
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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:--

(a) when the loan is repayable in

not more than three months
from the date of the instrument--

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--

for every sum secured not One rupee

exceeding Rs. 100
and for every Rs. 100 or part One rupee for rupees one
thereof secured in excess of Rs. hundred and part thereof
100

42. NOTARIAL ACT, that is to say, Five rupees

any instrument, endorsement,
note, attestation certificate or
entry not being a Protest (No.
50) made or signed by Notary
Public in the execution of the
duties of his office, or by any
other persons lawfully acting as
a Notary Public

See also Protest of Bill or Note

(No. 50)
43. NOTE OR MEMORANDUM, sent
by a broker or agent to his
principal intimating the purchase
or sale on account of such
principal--
(a) of any goods, exceeding One rupee
twenty rupees in value;

(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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NB:--The largest share

remaining after the property is
partitioned or, if there are two or
more shares of equal value and
not smaller than any of the
other shares then one of such
equal shares shall be deemed to
be that from which the other
shares are separated:

PROVIDED always that--

(a) when an instrument of
partition containing an
agreement to divide property in
severally is executed and a
partition is effected in pursuance
of such agreement, the duty
chargeable upon the instrument
effecting such partition shall be
reduced by the amount of duty
paid in respect of the first
instrument, but shall not be less
than ten rupees.

(b) where the instrument relates

to the partition of agriculture
land exclusively the market
value for the purpose of duty
shall be calculated at fifty times
the annual land revenue

(c) where a final order for

affecting a partition passed by
any revenue authority or any
civil court, or an award by an
arbitrator directing a partition, is
stamped with the stamp
required for an instrument of
partition, and such instrument of
partition in pursuance of such
order or award is subsequently
executed, the duty on such
instrument shall not exceed ten
rupees.

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;

(b) in any other case. One per cent with a ceiling of

Rs. 5,000
B--Dissolution of--
Pawn or Pledge--See agreement Two hundred rupees
relating to Deposit of Title
Deeds, Pawn or Pledge (No. 6)
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47. POLICY OF INSURANCE--

A--SEA-INSURANCE (See If drawn If drawn in
section 7)-- singly duplicate for
each part
(1) for or upon any voyage--
(i) where the premium or 45[Ten paise] Five paise
consideration does not exceed
the rate of one-eighth per
centum of the amount insured by
the policy
(ii) in any other case, in respect 46[Ten paise] Five paise
of every full sum of one
thousand five hundred rupees
and also any fractional part of
one thousand five hundred
rupees insured by the policy
(2) for time--
(iii) in respect of every full sum
of one thousand rupees and also
any fractional part of one
thousand rupees insured by the
policy--
where the insurance shall be 47[Fifteen 48[Ten paise]
made for any time not exceeding paise]
six months

where the insurance shall be 49[Twenty 50[Fifteen

made for any time exceeding six five paise] paise]
months and not exceeding
twelve months
B. FIRE-INSURANCE AND
OTHER CLASSES OF INSURANCE,
NOT ELSEWHERE INCLUDED IN
THIS ARTICLE COVERING
GOODS, MERCHANDISE
PERSONAL EFFECTS, CROPS,
AND OTHER PROPERTY AGAINST
LOSS OR DAMAGE--

(1 ) in respect of an original
policy--
(i) when the sum insured does 51[Fifty paise]
not exceed Rs. 5,000;

(ii) in any other case; and 52[One rupee]

(2) in respect of each receipt for One-half of the duty payable in
any payment of a premium on respect of the original policy in
any renewal of an original policy addition to the amount, if any
chargeable under No. 53
C--ACCIDENT AND SICKNESS
INSURANCE--

(a) against Railway accident, 53[Ten paise]

valid for a single journey only
Exemption
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When issued to a passenger

travelling by the Intermediate or
the Third Class in any Railway

(b) in any other case--for the 54[Fifteen paise]

maximum amount which may
become payable in the case of
any single accident or sickness
where such amount does not
exceed Rs. 1,000, and also
where such amount exceeds Rs.
1,000 for every Rs. 1,000 or part
thereof.
Provided that, in case of a policy
of insurance against death by
accident when the annual
premium payable does not
exceed Rs. 2.50 per Rs. 1,000,
the duty on such instrument
shall be 55[ten paise] for every
Rs. 1,000 or part thereof of the
maximum amount which may
become payable under it.

CC--INSURANCE BY WAY OF 56[Ten paise]

INDEMNITY against liability to
pay damage on account of
accidents to workmen employed
by or under the insurer or
against liability to pay
compensation under the
Workmen's Compensation Act,
1923, for every Rs. 100 or part
thereof payable as premium
D--LIFE INSURANCE OR If drawn singly If drawn in
GROUP INSURANCE OR OTHER duplicate for
INSURANCE NOT SPECIFICALLY each part
PROVIDED FOR, except such a
RE-INSURANCE as is described in
Division E of this article--
(i) for every sum insured for 57[Fifteen 58[Ten paise]
exceeding Rs. 250 paise]
(ii) for every sum insured 59[Twenty five 60[Fifteen
exceeding Rs. 250 but not paise] paise]
exceeding Rs. 500

(iii) for every sum insured 61[Forty paise] 62[Twenty

exceeding Rs. 500 but not paise]
exceeding Rs. 1,000 and also for
every Rs. 1,000 or part thereof
in excess of Rs. 1,000
Exemption

Policies of life-insurance NB: If a policy of Group

granted by the Director General Insurance is renewed or
of Post Offices in accordance with otherwise modified where by the
rules for Postal Life Insurance sum insured exceeds the sum
issued under the authority of the previously insured on which
Central Government stamp duty has been paid, the
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proper stamp must be borne on

the excess sum so insured.

E--REINSURANCE BY AN One-quarter of the duty payable

INSURANCE COMPANY, which in respect of the original
has granted a POLICY of the insurance but not less than Ten
nature specified in Division A or
paise or more than One rupee.
Division B or of this Article, with
another Company by way of Provided that if the total amount
indemnity of guarantee against of duty payable is not a multiple
the payment on the original of five paise, the total amount
insurance of a certain part of the shall be rounded off to the next
sum insured thereby higher multiple of five paise

General Exemption

Letter of cover or engagement to

issue a policy of insurance:
Provided that, unless such letter
or engagement bears the stamp
prescribed by this Act for such
policy, nothing shall be claimable
thereunder, not shall it be
available for any purpose, except
to compel the delivery of the
policy therein mentioned.
48 POWER OF ATTORNEY (as
defined by section 2(21) not
being a proxy (No. 52)

(a) when executed for the sole Twenty rupees

purpose of procuring the
registration of one or more
documents in relation to a single
transaction or for admitting
execution of one or more such
documents;

(b) when required in suits or Twenty rupees

proceedings under the
Presidency Small Cause Courts
Act, 1882;

(c) when authorising one person Fifty rupees

or more to act in a single
transaction other than the case
mentioned in clause (a);
(d) when authorising not more Fifty rupees
than five persons to act jointly
and severally in more than one
transaction or generally;
(e) when authorising more than Fifty rupees
five but not more than ten
persons to act jointly and
severally in more than one
transaction or generally;

(f) when given for consideration The same duty73 as a

and authorising the attorney to
Conveyance (No. 23)69 as levied
sell any immovable property;

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by this Act for the amount of

consideration.

(g) in any other case. Fifty rupees for each person

authorised

Explanation : For the purpose of NB : The term "registration"

this article more persons than includes every operation
one when belonging to the same incidental to registration under
firm shall be deemed to be one the Indian Registration Act,
person. 1908

49. PROMISSORY NOTE (as

defined by section 2(22)--

(a) when payable on demand--

(i) when the amount or value 63[Ten paise]
does not exceed Rs. 250

(ii) when the amount or value 64[Fifteen paise]

exceeds Rs. 250 but does not
exceed Rs. 1,000;
(iii) in any other case 65[Twenty-five paise]
(b) when payable otherwise than The same duty as a Bill of
on demand Exchange (No. 13) for the same
amount payable otherwise than
on demand

50. PROTEST OF BILL OR NOTE, Ten rupees

that is to say, any declaration in
writing made by a Notary Public,
or other person lawfully acting as
such, attesting the dishonour of
a Bill of Exchange or promissory
note.

51. PROTEST BY THE MASTER OF Ten rupees

A SHIP, that is to say, any
declaration of the particulars of
her voyage drawn up by him with
a view to the adjustment of
losses or the calculation of
averages, and every declaration
in writing made by him against
the charterers or the consignees
for not loading or unloading the
ship, when such declaration is
attested or certified by a Notary
Public or other person lawfully
acting as such.--(See also NOTE
OF PROTEST BY THE MASTER OF
A SHIP (No. 44)

52. PROXY empowering any person 66[Thirty paise]

to vote at any one election of the
members of a district or local
board or of a body of municipal
commissioners, or at any one
meeting of (a) members of an
incorporated company or other

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body corporate whose stock, or

funds is or are divided into
shares and transferable, (b) a
local authority, or (c) proprietors,
members or contributors to the
funds of any institution.

53. RECEIPT (as defined by section One rupee

2(23} for any money or to other
property the amount or value of
which exceeds 71[five thousand
rupees.]
Exemptions

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;

(b) for any payment of money

without consideration;
(c) for any payment of rent by a
cultivator on account of land
assessed to government
revenue, or (in the States of
Madras, Bombay and Andhra as
they existed immediately before
the 1st November, 1956) of Inam
lands;
(d) for pay or allowance by
noncommissioned or petty
officers soldiers, sailors or
airmen of the Indian military,
naval or air forces when serving
in such capacity, or by mounted
police constables;
(e) given by holders of family-
certificates in cases where the
persons from whose pay or
allowances the sum comprised in
the receipt has been assigned is
a noncommissioned or petty
officer, soldier, sailor or airman of
any of the said forces, and
serving in such capacity;

(f) for pensions or allowances by

persons receiving such pensions
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or allowances in respect of their

service as such
noncommissioned or petty
officers, soldiers, sailors or
airmen, and not serving the
government in any other
capacity;

(g) given by a headman or lamb

radar for land revenue or taxes
collected by him;
(h) given for money or securities
for money deposited in the
hands of any bankers, to be
accounted for:

Provided that the same is not

expressed to be received of, or
by the hands of, any other than
the person to whom the same is
to be accounted for:

Provided also that this exemption

shall not extend to a receipt or
acknowledgement for any sum
paid or deposited for or upon a
letter of allotment of a share, or
in respect of a call upon any
scrip or share of, or in, any
incorporated company or other
body corporate or such proposed
or intended company or body or
in respect of a debenture being a
marketable security--(See also
POLICY OF INSURANCE (No. 47B
(2))

54. RECONVEYANCE OF
MORTGAGED PROPERTY--

(a) If the consideration for which Same duty73 as a Conveyance

the property was mortgaged
(No. 23)69 as levied by this Act
does not exceed Rs. 1,000;
for the amount of such
consideration as set forth in the
re-conveyance.
(b) in any other case--

(i) if the re-conveyance relates One hundred rupees

to immovable property situate
within a municipality,
cantonment board, or notified
area;

(ii) in other cases One hundred rupees

74[54A. Record of Transaction
(electronics or otherwise)
effected by a trading member
thought the association or stock
exchange referred to in clause
(1) and clause (27) respectively
of section 2—
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(a) if relating to sale and Fifty rupees for every rupees

purchase of Government one crore or part thereof the
securities, value of security,

(b) if relating to purchase or sale

of securities, other than those
falling under item (a) above—

(i) in case of delivery, One rupee for every rupees 10,

000 or part thereof,

(ii) in case of non-delivery, Twenty paise for every rupees

10, 000 or part thereof,
(c) if relating to futures and Twenty paise for every rupees
options trading, 10,000 or part thereof,
(d) if relating to forward One rupee for every rupees
contracts of commodities traded 1,00,000 or part thereof.
through an association or
otherwise.

Explanation I.—Any duty paid

under this Article shall be
adjusted towards the duty
chargeable if any, under Article
5, 19, 36, 432 or 59, as the case
may be.
Explanation II.— For the purpose
of clause (b) securities shall have
the same meaning as defined by
the Securities Contracts
(Regulations) Act, 1956 (42 of
1956).
Explanation III.—
notwithstanding anything
contained in this Act or any other
law for the time being in force,
securities dealt in depository
shall not be liable to stamp duty
as exempted vide clause (c) of
section 8A of the Indian stamp
Act, 1899.]
55. RELEASE, that is to say, any
instrument (not being such a
release as is provided for by
section 23(a) whereby a person
renounces a claim upon another
person or against any specified
property--
(a) if the amount or value of the The same duty as Bond (No. 15)
claim does not exceed Rs. 1,000 for such amount or value as set
forth in the Release.

(b) in any other case One hundred rupees

56 RESPONDENTIA BOND, that is The same duty as Bottomry

to say, any instrument securing a Bond (No. 16) for the amount of
loan on the cargo laden or to be the loan secured
laden on board a ship and
making repayment contingent on

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the arrival of the cargo at the

port of destination

REVOCATION OF ANY TRUST

OR SETTLEMENT--See
Settlement (No. 58) Trust (No.
64)

57. SECURITY BOND OR

MORTGAGE DEED, executed by
way of security for the due
execution of an office, or to
account for money or other
property received by virtue
thereof, or executed by a surety
to secure the due performance of
a contract
(a) when the amount secured The same duty as a Bond (No.
does not exceed Rs. 1,000 15) for the amount secured

(b) in other case One hundred rupees

Exemptions
Bond or other instrument, when
executed--

(a) by any person for the

purpose of guaranteeing that the
local income derived from private
subscription to a charitable
dispensary or hospital or any
other object of public utility, shall
not be less than a specified sum
per mensem;

(b) by person taking advances,

under the Land Improvement
Loans Act, 1883, or the
Agriculturists Loans Act, 1884, or
by their sureties as security for
the repayment of such advances;

(c) by officers of government or

their sureties to secure the due
execution of an office, or the due
accounting for money or other
property received by virtue
thereof.

58. SETTLEMENT--

A.--Instrument of--(including a The same duty as a Bond (No.

deed of dower) 15) for a sum equal to the
amount or value of the property
settled as set forth in such
settlement

Exemption
Deed of dower executed on the
occasion of a marriage between
Muhammadans

B.--Revocation of-- The same duty as Bond (No. 15)

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for a sum equal to the amount

or value of the property
concerned as set forth in the
instrument of revocation, but
not exceeding One hundred
rupees.

See also Trust (No. 64)

59. SHARE WARRANTS TO, bearer One-and-a-half times the duty
issued under the Companies Act, payable on a mortgage deed
1956. with possession (No. 40(a), for
the amount equal to the nominal
amount of the shares specified
in the warrant.
Exemption
Share warrant when issued by a
company in pursuance of the
Companies Act, 1956, section
114, to have effect only upon
payment, as composition for the
duty, to the Collector of Stamp
Revenue of--

(a) one-and-a-half per centum of

the whole subscribed capital of
the company; or
(b) if any company which has
paid the said duty or composition
in full subsequently issues an
addition to its subscribed capital,
one and a half per cent of the
additional capital so issued.
60. SHIPPING ORDER for or One rupee
relating to the conveyance of
goods on board of any vessel

61. SURRENDER OF LEASE

(a) when the duty with which the The duty with which such lease
lease is chargeable does not is chargeable
exceed ten rupees

(b) in any other case One hundred rupees

Exemption
Surrender of lease, when such
lease is exempted from duty
62. TRANSFER (whether with or
without consideration)--

(a) of shares in an incorporated 67[Twenty five paise] for every

company or other body hundred rupees or part thereof
corporate; of the value of the share.

(b) of debentures, being One-half of the duty payable on

marketable securities whether a Conveyance (No. 23)73 for a
the debenture is liable to duty or consideration equal to the face
not except debentures provided amount of the debentures
for by section 8;

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(c) of any interest secured by a

bond, mortgage deed or policy of
insurance,--

(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

(d) of any property under the 72 Ten rupees

Administrator Generals Act,
1874, section 31;

(e) of any trust-property without Five rupees or such smaller

consideration from one trustee to amount as may be chargeable
another trustee, or from a under clauses (a) to (c) of this
trustee to a beneficiary article.

Exemptions
Transfers by endorsement--

(a) of a bill of exchange, cheque

or promissory note;

(b) of a bill of lading, delivery

order, warrant for goods, or
other mercantile document of
title of goods;

(c) of a policy of insurance;

(d) of securities of the Central
Government--(see also section
8)

63. TRANSFER OF LEASE by way of The same duty as Conveyance

assignment and not by way of (No. 23)69 as levied by this Act,
under lease for a consideration equal to the
amount of the consideration for
the transfer.
Exemption
Transfer of any lease exempt
from duty
64. TRUST--

A.--Declaration of--of, or The same duty as Conveyance

concerning any property when No. 2369 of amount of value of
made by any writing not being a the property settled
Will

B.--Revocation of--of, or The same duty as a Bond (No.

concerning, any property when 15) for a sum equal to the
made by any instrument other amount or value of the property
than a Will--see also Settlement concerned, as set forth in the
(No. 58) instrument, but not exceeding
one hundred rupees.

VALUATION--See Appraisement
(No. 8)

VAKIL--Entry as a Vakil (No,

30}

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65. WARRANT FOR GOODS, that is One rupee

to say, any instrument
evidencing the title of any person
therein named, or his assigns, or
the holder thereof, to the
property in any goods lying in or
upon any dock, warehouse
wharf, such instrument being
signed or certified by or on
behalf of the person in whose
custody such goods may be.

_____________________________

1. Now National Capital Territory of Delhi.

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

Assignment of copyright under the Copyright Act,

1957, section 18

CO-PARTNERSHIP-DEED—See Partnership (No.

46)

69. As amendment by the Indian Stamp (Delhi Amendment) Act, 2007 (Delhi Act 10 of 2007,) dt.5.11.2007.

70. Inserted by Act 48 of 2001, w.e.f. 24-9-2001.

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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