Stamp - Duties Act, 1862, 10 of 1862 (Rep., Act 7 of 1870)

Section 37. Duplicate, or counterpart of any Deed, Instrument, or Writing of any description whatever chargeable

Repealed or not in force · As amended up to 2026-08

37. Duplicate, or counterpart of any Deed, Instrument, or Writing of any description whatever chargeable with Duty under this Act not otherwise charged for or expressly exempted from Stamp Duty under this Schedule 8 Annas. See Schedule B. The same Stamp as for such lease. 10 Rupees. The same Stamp as for a Conveyance. 1 Rupee. The same Duty as the original when such Duty does not exceed 8 Annas. | PROPER STAMPS. | | | --- | --- | | If the Duty chargeable on the original exceed 8 Annas, but do not exceed 10 Rupees | 1 Rupee. | | If the Duty chargeable on the original exceed 10 Rupees, but do not exceed 50 Rupees | 2 Rupees. | | If the Duty chargeable on the original exceed 50 Rupees | 5 Rupees. | | Provided that such duplicate or counterpart Stamp shall be affixed by the Collector of Stamp Revenue of the District upon the production of the original Deed bearing its proper Stamp and not otherwise. | The same Stamp as for a Conveyance. | | 38. EXCHANGE.—Any Deed, Instrument, or Writing whereby any real property shall be conveyed or surrendered in exchange for other property | The same Stamp as for a Conveyance or Deed of Sale for a sum of the amount of such consideration. | | 39. LEASE.—Any lease made in perpetuity, or for a term of years, or period determinable with one or more lives, or otherwise contingent, in consideration of a sum of money paid in the way of premium, fine, or the like, if without rent | When the lease is for a period not exceeding one year. | | 40. Any lease of any land, house, or other real property at a rent, without any payment of any sum of money by way of fine or premium— | Rs. As. Rs. As. | | Where the rent calculated for a whole year shall not exceed in value 24 Rupees | 0 4 0 8 | | Exceeding 24 Rs. but not exceeding 50 Rs. | 0 8 0 12 | | „ 50 „ „ 100 „ | 1 0 2 0 | | „ 100 „ „ 250 „ | 2 0 4 0 | | „ 250 „ „ 500 „ | 4 0 8 0 | | „ 500 „ „ 1,000 „ | 8 0 16 0 | | „ 1,000 „ „ 2,000 „ | 16 0 32 0 | | „ 2,000 „ „ 4,000 „ | 24 0 48 0 | | „ 4,000 „ „ 6,000 „ | 40 0 80 0 | | „ 6,000 „ „ 10,000 „ | 100 0 200 0 | | „ 10,000 „ „ 25,000 „ | 200 0 400 0 | | „ 25,000 „ „ 50,000 „ | 100 0 200 0 | | and for every additional 25,000 or for any part of every additional 25,000 Rupees | The same Stamp as for a lease for a period exceeding one year. | | 41. Any lease of any land, house, or other real property at a rent for an indefinite term, and without any payment of any sum of money by way of fine or premium | | PROPER STAMPS.

Source: India Code