All instruments chargeable with duty and executed by any person in 1[India] shall be stamped before or at the time of execution.
STATE AMENDMENT
Assam--
Amendment of section 17.--In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:--
"Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A."
[Vide Assam Act 22 of 2004, s. 3]
STATE AMENDMENT
Assam--
Amendment of section 17.--In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:--
"Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A."
[Vide Assam Act 22 of 2004, s. 3]
Source footnotes
1. Subs. by Act 43 of 1955, s. 2, for "the States" (w.e.f. 1-4-1956).आगे पढ़ें / Continue reading
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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Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct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.