(i) in the case mentioned in clause (d) (vi), within two months of the date of the instrument;
(ii) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto within six months after the stamp has been spoiled;
(iii) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed.
Provided that-
(a) when, the spoiled instrument has been for sufficient reasons sent out of India, the application may be made within six months after it has been received back in India;
(b) When, from unavoidable circumstances, any instrument for which another instrument has been substituted cannot be given upto be cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
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.