The following instruments may be stamped with adhesive stamps, namely:--
(a) instruments chargeable 1[with a duty not exceeding ten naye paise], except parts of bills of exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange, 2*** and promissory notes drawn or made out of 3[India];
(c) entry as an advocate, vakil or attorney on the roll of a High Court;
(d) notarial acts; and
(e) transfers by endorsement of shares in any incorporated company or other body corporate.
STATE AMENDMENT
Uttar Pradesh
Amendment of section 11.--In section 11 of the principal Act, in clause (c), after the words "State Bar Council of Uttar Pradesh " the words and certificates of enrolment issued to Revenue Agents or Mukhtars" shall be inserted.
[Vide Uttar Pradesh Act 19 of 1982, s. 3]
Insertion of section 11-A.— After section 11 of the principal Act, the following section shall be inserted, namely :—.
“11-A. Payment of duty in cash on such memos.— (1) Notwithstanding anything contained in section 11, the stamp duty due under Article 25-A of Schedule I-B on a counterpart or duplicate (including counterfoil or carbon copy) of a bill or cash memo may be paid either by means of stamps on the date of issue of such instruments, or in cash once in every quarter, for all such instruments issued in the previous quarter, into the treasury or sub-treasury under such head as the State Government may by general or special order direct..
(2) The treasury challan prepared for deposit of duty in cash shall be accompanied by such statement and shall be preserved for the purpose of verification for such period and proper account thereof shall be maintained in such form as the State Government may by general or special order direct.” [Vide Uttar Pradesh Act 49 of 1975, s. 4].
Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar Council of Uttar Pradesh” the words “and certificate of enrolment issued to Revenue Agents or Mukhtars” shall be inserted..
[Vide Uttar Pradesh Act 19 of 1981, s. 3].
(a) instruments chargeable 1[with a duty not exceeding ten naye paise], except parts of bills of exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange, 2*** and promissory notes drawn or made out of 3[India];
(c) entry as an advocate, vakil or attorney on the roll of a High Court;
(d) notarial acts; and
(e) transfers by endorsement of shares in any incorporated company or other body corporate.
STATE AMENDMENT
Uttar Pradesh
Amendment of section 11.--In section 11 of the principal Act, in clause (c), after the words "State Bar Council of Uttar Pradesh " the words and certificates of enrolment issued to Revenue Agents or Mukhtars" shall be inserted.
[Vide Uttar Pradesh Act 19 of 1982, s. 3]
Insertion of section 11-A.— After section 11 of the principal Act, the following section shall be inserted, namely :—.
“11-A. Payment of duty in cash on such memos.— (1) Notwithstanding anything contained in section 11, the stamp duty due under Article 25-A of Schedule I-B on a counterpart or duplicate (including counterfoil or carbon copy) of a bill or cash memo may be paid either by means of stamps on the date of issue of such instruments, or in cash once in every quarter, for all such instruments issued in the previous quarter, into the treasury or sub-treasury under such head as the State Government may by general or special order direct..
(2) The treasury challan prepared for deposit of duty in cash shall be accompanied by such statement and shall be preserved for the purpose of verification for such period and proper account thereof shall be maintained in such form as the State Government may by general or special order direct.” [Vide Uttar Pradesh Act 49 of 1975, s. 4].
Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar Council of Uttar Pradesh” the words “and certificate of enrolment issued to Revenue Agents or Mukhtars” shall be inserted..
[Vide Uttar Pradesh Act 19 of 1981, s. 3].
Source footnotes
1. Subs. by Act 19 of 1958, s. 2, for with the duty of one anna or half an anna (w.e.f. 1-10-1958).2. The word cheques omitted by Act 5 of 1927, s. 5.
3. Subs. by Act 43 of 1955, s. 2, for the States (w.e.f. 1-4-1956).
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 12Cancellation of adhesive stamps. →All sections / सभी धाराएँThe Indian Stamp Act, 1899 →
More sections of this act
Section 1 · Short title, extent and commencement.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.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.