Stamp Act, 1899 (as amended by Act 8 of 2023) with Rules

The Indian Stamp Act, 1899 (Act 2 of 1899) is one of India's most important fiscal statutes governing the levy, collection, and administration of stamp duties on instruments, agreements, transactions, and legal documents. This 2026 edition incorporates amendments introduced through The Finance Act, 2023 (Act 8 of 2023) and includes The Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019, as amended by G.S.R. 226(E), dated 30-3-2020. Published as a Bare Act with Comments, the book provides a comprehensive legal framework for understanding stamp duty obligations, document execution requirements, securities market transactions, and the administration of stamp laws in India. The inclusion of Supreme Court Guidelines and legally defined words and phrases enhances its practical utility for legal and financial professionals.

Key Features

• Complete text of The Indian Stamp Act, 1899 (Act 2 of 1899)
• Updated with amendments under The Finance Act, 2023 (Act 8 of 2023)
• Includes The Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019
• Covers amendments under G.S.R. 226(E), dated 30-3-2020
• Provides statutory provisions relating to levy and collection of stamp duty
• Covers stamp duty administration for securities market transactions
• Includes legal framework relating to stock exchanges, clearing corporations, and depositories
• Features Supreme Court Guidelines for practical and judicial reference
• Includes Words and Phrases Legally Defined
• Useful reference for documentation, registration, and fiscal compliance matters
• Published as a Bare Act with Comments