• Stamp Duties Act, 1968 (Act No. 77 of 1968)
  • Stamp Duties Act, 1968 (Act No. 77 of 1968)
  • Preliminary
    • 1. Definitions
  • Chapter I: Administration of Act
    • 2. Duties and responsibilities of Commissioner
  • Chapter II: Imposition of Stamp Duties
    • 3. Stamp duty to be charged in accordance with Schedule 1
    • 4. General exemptions
  • Chapter III: General Provisions Relating to the Stamping of Instruments
    • 5. Use of stamps in payment of duty
    • 6. How instruments shall be written and stamped
    • 7. Persons liable to stamp various instruments
    • 8. Time within which instruments shall be stamped
    • 9. Interest on Late Payments
    • 9A. Penalty for failure to pay duty within prescribed period
    • 9B. Additional duty in case of evasion
    • 10. [Repealed] Defacement of adhesive stamps
    • 11. Adjudication respecting liability for stamp duty, interest, penalty or additional duty
    • 12. Invalidity of instruments not duly stamped
    • 12A. Person making use of instrument not duly stamped to be liable for unpaid duty, interest, penalty and additional duty thereon 
    • 13. Duties of public officers
    • 14. Contracts, agreements or undertakings made for evading, defeating or frustrating the requirements of this Act
    • 15. Stamping of unstamped instruments with amount of duty, interest, penalty and additional duty recovered
  • Chapter IV: Provisions Applicable to Particular Instruments
    • 19. Debit entries
    • 21. [Repealed] Fixed deposit receipts 
    • 22. Leases of immovable property
    • 23. Marketable securities
    • 24. [Repealed] Policies of insurance 
  • Chapter V: Offences
    • 26. Offences relating to stamping or defacement of stamps and to evation of duty
    • 27. [Repealed] Offences relating to dies and stamps.
    • 28. [Repealed] Presumption in case of possession or sale of forged stamps.
    • 28A. [Repealed] Offences in respect of adhesive stamps.
    • 28B. Offences in respect of furnishing, producing and making information, documents or things, as well as inquiries and searches and seizures
    • 28C. [Repealed] Offences in respect of duty relating to marketable securities
  • Chapter VI : General and Miscellaneous
    • 30. Recovery of duty, interest,  penalties and additional duty by action
    • 30A. Schemes for obtaining undue tax benefits
    • 30B. Power to appoint agent
    • 30C. Remedies of Commissioner against agent or trustee
    • 31. General provisions with regard to information, documents or things
    • 31A. Furnishing of information, documents or things by any person
    • 31B. Obtaining of information, documents or things at certain premises
    • 31C. Inquiry
    • 31D. Search and seizure
    • 32. Refunds of duty
    • 32A. Publication of names of Offenders
    • 32B. Objection and Appeal procedures
    • 32C. Advance Tax Rulings
    • 33. Regulations.
    • 34. Repeal of laws
    • 35. Amends section 1 of the Marketable Securities Tax Act
    • 36. Amends section 3 of the Marketable Securities Tax Act
    • 37. Amends the Marketable Securities Tax Act
    • 38. Commencement
    • 39. Short title
  • Schedules
    • 1: Tariff of Stamp Duties
      • Tariff of Stamp Duties
      • 14. Lease or Agreement of Lease
      • 15. [Repealed] Marketable Security
      • 18. [Repealed] Policy of Insurance
    • 2: Laws Repealed
      • Laws Repealed
  • Regulations
    • Demonetization of the issue of Adhesive Revenue and Penalty stamps
  • Practise Notes
    • 41: Exemption from Stamp Duty