Indian Stamp Act, 1899
3A. [Repealed.]. 4. Several instruments used in single transaction of sale, mortgage or settlement. 5. Instruments relating to several distinct matters. 6. Instruments coming within several descriptions in Schedule I. 7. Policies of sea-insurance. 8. Bonds, debentures or other securities issued on loans under Act XI of 1879. 8A. Securities dealt in depository not liable to stamp duty. 8B. Corporatisation and demutualisation schemes and related instruments not liable to duty. 8C. Negotiable warehouse receipts not liable to stamp duty. 8D. Agreement or document for assignment of receivables not liable to stamp duty. 8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty. 8F. Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty. 9. Power to reduce, remit or compound duties. B.—Of stamps and the mode of using them 10. Duties how to be paid. 11. Use of adhesive stamps. 12. Cancellation of adhesive stamps. 13. Instruments stamped with impressed stamps how to be written. 14. Only one instrument to be on same stamps. 15. Instrument written contrary to section 13 or 14 deemed unstamped. 16. Denoting duty. C. —Of the time of stamping instruments 17. Instrument executed in India. 18. Instruments other than bills and notes executed out of India. 19. Bills and notes drawn out of India. D. —Of valuations for duty 20. Conversion of amount expressed in foreign currencies. 21. Stock and marketable securities how to be valued. 22. Effect of statement of rate of exchange or average price. 23. Instruments reserving interest. 23A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements. S ECTIONS 24. How transfer in consideration of debt, or subject to future payment, etc., to be charged.