1st edn., 2020

Volume 1

Division 1

Important Issues

Chapter 1  Stamp Duty and Income Tax Implications on Business Reorganisation

Chapter 2  Family Settlement — Stamp Duty Implications

Division 2

Indian Stamp Act

Chapter 1  Evolution of Stamp Duty

Chapter 2  Indian Stamp Act, 1899

Chapter 3  Indian Stamp Rules, 1925

Division 3

State Stamp Acts and Rules

ANDHRA PRADESH

1.1    Andhra Pradesh - Indian Stamp Act, 1899

1.2 Andhra Pradesh Indian Stamp Rules, 1925

1.3    Andhra Pradesh Stamps (Prevention of under-Valuation of Instruments) Rules, 1975

ARUNACHAL PRADESH

2.1    Arunachal Pradesh - Indian Stamp Act, 1899

ASSAM

3.1    Assam – The Indian Stamp Act, 1899

BIHAR

4.1    Bihar – The Indian Stamp Act, 1899

4.2    Bihar Stamp Rules, 1954

4.3    Bihar Instruments Valuation Rules, 1991

4.4    Bihar Stamp (Prevention of Under-Valuation of Instruments) Rules, 1995

4.5    Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004

4.6    Bihar Stamp (Refund of amount of non-judicial stamp duty deposited by bank challan) Rules, 2008

CHHATTISGARH

5.1    Chhattisgarh – The Indian Stamp Act, 1899

DELHI

6.1    Delhi - Indian Stamp Act, 1899

6.2    Delhi Province Stamp Rules, 1934

6.3    Delhi Stamp (Prevention of Under-Valuation of Instruments) Rules, 2007

GOA

7.1    Goa – The Indian Stamp Act, 1899

GUJARAT

8.1    Gujarat Stamp Act, 1958

8.2    Gujarat Stamp Rules, 1978

HARYANA

9.1    Haryana - Indian Stamp Act, 1899

9.2    Punjab Stamp Rules, 1934

9.3    Haryana Stamp (Prevention of Undervaluation of Instruments) Rules, 1978

9.4    Haryana Stamp (Payment of Duties by Means of Special Adhesive Stamps) Rules, 1988

HIMACHAL PRADESH

10.1  Himachal Pradesh - Indian Stamp Act, 1899

10.2  Himachal Pradesh Stamp Rules, 1973

JAMMU AND KASHMIR

11.1  Jammu & Kashmir - The Jammu & Kashmir Stamp Act, 1977

11.2  Jammu and Kashmir Stamp (Determination of Market Value of Property) Rules, 2006

Volume 2

KARNATAKA

12.1  Karnataka Stamp Act, 1957

12.2  Karnataka Stamp Rules, 1958

12.3  Karnataka Stamp (Prevention of Undervaluation of Instruments) Rules, 1977

12.4  Karnataka Stamp (Constitution of Committee for Estimation of Property) Rules, 1992

12.5  Karnataka Stamp (Franking Impression of Stamps) Rules, 2000

12.6  Karnataka Stamp (Constitution of Central Valuation Committee for Estimation, Publication and Revision of Market Value Guidelines of Properties) Rules, 2003

12.7  Karnataka Stamp (Payment of Duty by Means of E-Stamping) Rules, 2009

KERALA

13.1  Kerala Stamp Act, 1959

13.2  Kerala Stamp Rules, 1960

MADHYA PRADESH

14.1  Madhya Pradesh - The Indian Stamp Act, 1899

14.2  Madhya Pradesh Stamp Rules, 1942

MAHARASHTRA

15.1  Maharashtra Stamp Act, 1958

15.2  Bombay Stamp Rules, 1939

15.3  Bombay Stamp (Refund) Rules, 1963

15.4  Maharashtra Stamp (Determination of True Market Value of Property) Rules, 1995

15.5  Maharashtra e-Payment of Stamp Duty and Refund Rules, 2013

MEGHALAYA

16.1  Meghalaya - The Indian Stamp Act, 1899

MIZORAM

17.1    Mizoram - The Indian Stamp Act, 1899

NAGALAND

18.1  Nagaland - The Indian Stamp Act, 1899

ODISHA

19.1  Odisha - The Indian Stamp Act, 1899

19.2  Orissa Stamp Rules, 1952

19.3  Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990

19.4  Odisha Stamp (Payment of Duty by Means of E-Stamping) Rules, 2015

PUNJAB

20.1    Punjab - The Indian Stamp Act, 1899

20.2    Indian Stamp Rules, 1925

20.3    Punjab Stamp Rules, 1934

20.4    Punjab Stamp Refund, Renewal and Disposal Rules, 1934

20.5    Punjab Stamp Losses and Defalcations Rules 1935

20.6    Punjab Stamp (Dealing of Under Valued Instruments) Rules, 1983

RAJASTHAN

21.1    Rajasthan Stamp Act 1998

21.2    Rajasthan Stamps Disposal Rules, 1962

21.3    Rajasthan Stamp Rules, 2004

TAMIL NADU

22.1    Tamil Nadu - The Indian Stamp Act, 1899

22.2    Tamil Nadu Stamp Rules

22.3    Rules for the Supply and Distribution of Stamps as in force in the State of Tamil Nadu

22.4    Indian Stamp Rules, 1925

22.5    Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968

TELANGANA

23.1    Telangana – Indian Stamp Act, 1899

UTTAR PRADESH

24.1    Uttar Pradesh Stamp Act 2008

24.2    United Provinces Stamp Rules, 1942

24.3    Uttar Pradesh Stamp (Valuation of Property) Rules, 1997

Uttarakhand

25.1    Uttarakhand - The Indian Stamp Act, 1899

25.2    United Provinces Stamp Rules, 1942

West Bengal

26.1    West Bengal - The Indian Stamp Act 1899

26.2    West Bengal Stamp Rules, 1994

26.3    West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001

Reduction and Remission

Reductions and Remissions of Stamp Duty Notified by Central and State Governments from Time to Time

SUBJECT INDEX