This 2025 edition of The Indian Stamp Act, 1899 (Act 2 of 1899) furnishes the authoritative statutory text regulating stamp duties on instruments of transfer, security transactions, and contractual documents throughout India. Updated through the Finance Act, 2023 (8 of 2023, w.e.f. 31-3-2023) and allied delegated legislation, it remains a clean Bare Act with only concise sectional headings and short comments for effortless navigation.

The Act comprehensively governs:

• Chargeability, assessment, and payment of stamp duty on agreements, conveyances, shares, debentures, bills, and other negotiable instruments

• Adjudication, impounding, and penalties for inadequately stamped or unstamped instruments

• Refunds, allowances, and compounding provisions for spoiled or misused stamps

• Obligations of public officers, collectors, and courts when instruments are produced in evidence

• State-wise schedules of duties and rule-making powers enabling modern e-stamp and dematerialised transactions

Alongwith

• The Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019 (as amended by GSR 226 (E), 30-3-2020) enabling automated levy on securities trades

• Frequently Asked Questions (FAQs) on Stamp Act, 1899—brief official clarifications reproduced verbatim for quick practitioner reference

This edition is particularly suitable for:

• Capital-markets professionals, brokers, and depository participants ensuring duty compliance on securities transfers

• Advocates, company secretaries, and in-house counsel vetting commercial instruments and property conveyances

• Revenue officers and judicial officers who must impound or certify stamped documents in proceedings

• CA, CS, and AIBE aspirants needing an unannotated primary text for examinations

• Academicians and policy analysts evaluating fiscal federalism and reform of stamp-duty regimes

By presenting the precise legislative language—free from editorial opinions—this volume guarantees clarity and authenticity for court citation, compliance audits, and scholarly use.