(a) Instruments chargeable with a duty not exceeding twenty paise except parts of bills of exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange drawn or made out of India and promissory notes so drawn or made;
(c) entry as an advocate 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.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Instrument chargeable with dutySection 4 · Payment of stamp duty in cashSection 5 · Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlementSection 6 · Instrument relating to several distinct mattersSection 7 · Instruments coming within several descriptions in the ScheduleSection 8 · Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original documentIndia Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.