Indian Stamp Act Hub / Chapter II-B - Stamps and Mode of Use
Indian Stamp Act, 1899 - - Batch 09
Chapter II-B - Stamps and Mode of Use
Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 30 August 2026
Select lawful stamp/e-stamp/franking mode, cancel adhesive stamps and preserve denoting and certificate evidence.
Source control. The Central provision and Schedule architecture is mapped to India Code. Exact duty, market value, surcharge, concession, payment mode, penalty and procedure depend on the current State/UT statute, Gazette and transaction date.
Dedicated Finin2min Summary - Chapter in 2 Minutes
- Section 10: Duties how to be paid - convert the statutory rule into a classification, value, payer, evidence and State-source control.
- Section 11: Use of adhesive stamps - convert the statutory rule into a classification, value, payer, evidence and State-source control.
- Section 12: Cancellation of adhesive stamps - convert the statutory rule into a classification, value, payer, evidence and State-source control.
- Select lawful stamp/e-stamp/franking mode, cancel adhesive stamps and preserve denoting and certificate evidence.
- Do not quote a rate without the current State/UT Act, Schedule, amendments, surcharge/cess, market-value rule and authorised payment method.
Current statutory text / controlled source map
Section-by-section provision map
| Provision | Subject | Status | Finin2min clause-by-clause decode | Implementation | Evidence/control |
|---|---|---|---|---|---|
| Section 10 | Duties how to be paid | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 11 | Use of adhesive stamps | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 12 | Cancellation of adhesive stamps | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 13 | Instruments stamped with impressed stamps how to be written | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 14 | Only one instrument to be on same stamps | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 15 | Instrument written contrary to section 13 or 14 deemed unstamped | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
| Section 16 | Denoting duty | CENTRAL ARCHITECTURE - STATE OVERLAY REQUIRED | Use only a legally recognised stamp mode and complete cancellation/denoting controls. | Validate vendor/channel, certificate, amount, date, locking and document linkage. | E-stamp/franking receipt, certificate verification, cancellation and audit trail. |
Finin2min Q&A
What is the first step?
Classify the legal instrument, State/UT and operative rights before applying Chapter II-B - Stamps and Mode of Use.
Can an online rate calculator replace legal classification?
No. Duty depends on the instrument substance, State schedule, market value, amendments, exemptions and related documents.
Is insufficient stamping always fatal?
The consequences and cure depend on the forum, State amendments and statutory impounding/payment process. The original instrument and exact current law must be reviewed.
What should the evidence file contain?
Official legal sources, final instrument, valuation, linked-document matrix, adjudication, e-stamp/franking proof, execution/cancellation evidence, registration record and cure/refund chronology.
Chapter-specific decision flowchart
