(1) This Act may be called the Indian Stamp Act, 1899.
1[(2) It extends to the whole of India 2***:
Provided that it shall not apply to 3[the territories which, immediately before the 1st November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution].
(3) It shall come into force on the first day of July, 1899.
1[(2) It extends to the whole of India 2***:
Provided that it shall not apply to 3[the territories which, immediately before the 1st November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in Entry 91 of List I in the Seventh Schedule to the Constitution].
(3) It shall come into force on the first day of July, 1899.
Source footnotes
1. Subs. by Act 43 of 1955, s. 3, for sub-section (2) (w.e.f. 1-4-1956).2. The words "except the State of Jammu and Kashmir" omitted by Act 34 of 2019, s. 95 and the Fifth Schedule (w.e.f. 31-10- 2019).
3. Subs. by the A.O. (No. 2) 1956, for "Part B States".
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct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.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.