Stamp laws in India

SAWANT, RAJENDRA

Stamp laws in India A brief overview - 2013 - 795-801

The Indian Stamp Act 1899 is the Central legislation enacted by the Parliament under Article 246 Article 246, Entry 91 of the Union List of the Seventh Schedule of the Constitution of India and lays down the rates of stamp duty with respect to theintriments specified therein. It extends to the whole of India except the State of Jammu and Kashmir. Under entry 63 of the state list, the legeslature of any State has exclusive power to make laws for such state or any part thereof with respectto rates of stamp duty in respect of documents other than those specified in the proviions of Union List with regard to rates of stamp duty.

COMPANY LAW

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