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 & 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