Stamps Act 1860, 36 of 1860, (Rep., Act 10 of 1862) section 1

Repealed or not in force · As amended up to 2026-08

1. Agreement, Ikar, or any hIiliute or If emorandurn of an Ageement ; such Agreement, Minute, or Memoripdurn not bcing otherrise provided for in t ~ i ~ c h e d u l e , ~vliether the same be o ~vliether - If for an annual or any periodical payment $ , - , - (The saGe Stamp as for a ~ o n d for the amount of ten years' payment, or of tlie total sum secured if less. If for tlie performailce of any legal act, or for a purpose not restrict,ed to, nor specifying any amount . . . . - An o~tiond Stamp-See Section XIV of tlie Act. . . . . Agreements for loans by Bankers made for short periods upon the deposit of Notes or other Securities of the Government of India, with or without a deposit of thc Acceptance or Proinissory Note of the borrower, provided that no such agreement is drawn in the form of a Bond or of a Bill of Exchange or Promissory Note or in any such way as would render it a negotiable 1nst.rument passill3 by endorsement, for whatever amount, in case such loan shall not exceed one month, the uiliform Stamp of . . . , . , , . . . , . , , . . . , . , , 4 Rupces. or not cxccccliiig t h e mollt~ls i - I And in casc such loan is for a period exceeding one lll~~ltll or not cxccccliiig t h e mollt~ls Assi,*ments, if not of the nature specider the heads of Conveyances and Setts, nor specially exempted- . . . In other cases EXEMPTION. All transfers by mere endorsement of Bills of Exchange, Promissory Notes, and other negotiable Instruments ; and of Bills of Lading ; and transfers by Assignment. of Policies of 4- Bills of Exchange, Letters of Credit, Drafts, Cheques on Bankers or ot,hers, Promissory Notes, Hoondees, and other orders and 8 Rupee?. . . . ACT No. XXXVI `OF` 1860. |||||||||||||PROPERSTAXPS.|PROPERSTAXPS.|PROPERSTAXPS.|PROPERSTAXPS.|STAXPS.||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||If year after date or sight, then-|Ifpayable at any period not exceeding one year after date or sight, then-|||||payable at any period not exceeding one|Inlandand payable at any period not exceeding one ifdrawn|||||||Foreign if drawnin sets of three, each to be Stamped.|||| |||||||||||||||1-|-----|||-| ||Bills not exceeding|||100 Rupees.|100 Rupees.|||Rs. 0|||As. 1||'|1|4. As. 1|||| ||Above 100 and ditto|||250|250|,,|,,||0||3||||0||1|| |||9 ) 250 ditto||500|500|,,|||0||6||||0||2|| |||500 ditto||1,000|1,000|,,|||0||12||||0||4|| |||1,000 ditto||2,500||,,|||1||8||||0 "||8|| |||2,500 ditto||5,000|5,000|,,|,,||3||0||||1||0|| |||5,000 ditto. 10,000|ditto. 10,000||ditto. 10,000|,,||6|||0||||2||0|| |||l0,ooo ditb|20,000|||1,||12|||0||||4||0|B| |||20,000 ditt030,000||||,,||18|||0||||||0|| ||30,000 andupwwds, 24 0 I .. I . lhelnstnvnentsdesmibedm'". 1bes a q r~ 4,payable at a period exceeding one year after mestQ~the date or sight, ... i||||||||||||0 ,> ~ m p 8s for Gongs for tbiyry- the amount.|||||| ||6.|6.Bills of Lading of or for any Goods,||Bills of Lading of or for any Goods,||||Bills of Lading of or for any Goods,|||A/-|||||||| ||Merchandize, or effects to be exported||Merchandize, or effects to be exported|Merchandize, or effects to be exported||Merchandize, or effects to be exported|...|... 0 -4|0||4i|for each part of every set.|for each part of every set.|||||for each part of every set.| ||7.|Bills of Sale-See|Conveyance and||||Conveyance and|Conveyance and||||||||||| ||Mortgage.|||||||||||||||||| ||8.|8.All Bond$ or other obligations for the||||All Bond$ or other obligations for the|All Bond$ or other obligations for the|||||||||||| |-|payment ofanydefinite or certain sum|||definite or certain sum||definite or certain sumof||||||||||||| ||money not otherwise charged for or expressly|||money not otherwise charged for or expressly|money not otherwise charged for or expressly|||money not otherwise charged for or expressly||||||||||| ||exempted from the payment of Stamp Duty in|||||exempted from the payment of Stamp Duty in||||||||||||| ||this Schedule.|||||||||||||||||| ||Iffor any sum not exceeding|||for any sum not exceeding||50 Rs.|50 Rs.|||||||||||| ||Above 50 Rs. and not exceeding|||||100|100,,|||||||||||| ||,,|,, 100,, ditto*||||200|1,|||||||||||| ||,,|,, 200 1, ditto||||300|11|||||||||||| ||,,|,, 300 9 , ditto||||500|11|||||||||||| ||,,|,, 500,, ditto||||700|,,|||||||||||| ||17|700,, ditto|||1,000||,,|||||||||||| ||,,|,,1,000 1, ditto|||2,000||,,|||||||||||| ||,,|,,2,000,, ditto|||3,000||,,|||||||||||| |||l%||||||||||||||||| ---- - ACT No. .XSXVI `~3 1860.` I - |ACTNo..XSXVI -|.XSXVI|.XSXVI|.XSXVI|~3 1860.1860.|~3 1860.1860.|||| |---|---|---|---|---|---|---|---|---| |-||||||||| ||rN<*m,,- 1 2||<*m,,-|u_--W>l.'\|rr-' * P n n n ~ STAMPS,|||| |||||||||--| |Above 3,000 Rs. and not exceeding 5,000||||||||| |, r 5,00017 ditto||||||||| |7, 10,0001,)ditto||||||||| |1, 20,000l l ditto||||||||| |1 40,00071 ditto 601000|601000,,||. -*|125 . -*|0|0||| |1 80100071 ditto 11001000,,1 71 601000,, ditto 80,000,,||||200 150|0 0|0 0||| |And for every further part ofalx,||||||||| |And for every further full lac,||||||||| |9.Bonds or o t h r obligations, conce&g||||e saiab|e saiabS h m ~ asforacommon morley|||| |respondentia and b o w , ,.||||Bontl for the like amount.|||Bontl for the like amount.|| |10-Bonds or0 t h ~ obligations givenas|as||||as for a Bond for the pay-|as for a Bond for the pay-||| |cwity for thetrakferofGovernment ties0;Stock of public C O ~ P ~ Y or|public C O ~ P ~ Y|||||engaged to be paid ofthe value of the||| |delivery or a c c ~ ~ k for matte capable of bekgdl, 11.Bonds or other or any periodical payment, not upon any principal sum|...|||||orkansf erred. aBond foi the||| |whether for a fixed or for 12.Bonds or amount of the . . . When the amount is limited to a certain sum,|||secured, if less. +. hlimited sum. The same Stamp as for a Bond for the__, --- - payrnpnt of suc|||||| |13.Bonds or other obligations for the due7|||7|||||| |execution of an office or work, taken by indivi-|||An optional Stamp-See||||SectionXIV|| |duals, and all other Bonds not otherwise speci-||||||||| |2-2P--||||||||| |collateral sea 14.Bonds or other obligations taken as -- lrity with some Deed or Instm-I ent executed on the Stamp prescribed for||I I|The same Stamp as the Deed, Instrument,||The same Stamp as the Deed, Instrument,|||| |r Money Bonds, orassecurity||||Contract, Covenant, or Agreement,|||Contract, Covenant, or Agreement,if|| |theperformanceof any other contract,||||of value not exceeding eight Rupees||||of value not exceeding eight Rupees;| |reement not being for the pay- :Y,the transfer of property, or,I A L ,. fanypecuniary demand,. . .(||I j||otherwiseaStarnp of eight Rupees.||Starnp of eight Rupees.||| ||||||.....|--.-..||| ACT `No.` X X % ~

Source: India Code