1 - Short title, extent and commencement.
2 - Definitions.
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3 - Instruments chargeable with duty.
3A - [Repealed.].
4 - Several instruments used in single transaction of sale, mortgage or settlement.
5 - Instruments relating to several distinct matters.
6 - Instruments coming within several descriptions in Schedule I.
7 - Policies of sea-insurance.
8 - Bonds, debentures or other securities issued on loans under Act XI of 1879.
8A - Securities dealt in depository not liable to stamp-duty.
8B - Corporatisation and demutualisation schemes and related instruments not liable to duty.
8C - Negotiable warehouse receipts not liable to stamp duty.
8D - Agreement or document for assignment of receivables not liable to stamp duty.
8E - Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty.
8F - Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty.
9 - Power to reduce, remit or compound duties.
8G - Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.
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9A - Instruments chargeable with duty for transactions in stock exchanges and depositories.
9B - Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
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10 - Duties how to be paid.
11 - Use of adhesive stamps.
12 - Cancellation of adhesive stamps.
13 - Instruments stamped with impressed stamps how to be written.
14 - Only one instrument to be on same stamps.
15 - Instrument written contrary to section 13 or 14 deemed unstamped.
16 - Denoting duty.
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17 - Instrument executed in India.
18 - Instruments other than bills and notes executed out of India.
19 - Bills and notes drawn out of India.
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20 - Conversion of amount expressed in foreign currencies.
21 - Stock and marketable securities how to be valued.
22 - Effect of statement of rate of exchange or average price.
23 - Instruments reserving interest.
23A - Certain instruments connected with mortgages of marketable securities to be chargeable as agreements.
24 - How transfer in consideration of debt, or subject to future payment, etc., to be charged.
25 - Valuation in case of annuity, etc.
26 - Stamp where value of subject-matter is indeterminate.
27 - Facts affecting duty to be set forth in instrument.
28 - Direction as to duty in case of certain conveyances.
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29 - Duties by whom payable.
30 - Obligation to give receipt in certain cases.
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31 - Adjudication as to proper stamp.
32 - Certificate by Collector.
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33 - Examination and impounding of instruments.
34 - Special provision as to unstamped receipts.
35 - Instruments not duly stamped inadmissible in evidence, etc.
36 - Admission of instrument where not to be questioned.
37 - Admission of improperly stamped instruments.
38 - Instruments impounded how dealt with.
39 - Collector’s power to refund penalty paid under section 38, sub-section (1).
40 - Collectors power to stamp instruments impounded.
41 - Instruments unduly stamped by accident.
42 - Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
43 - Prosecution for offence against Stamp-law.
44 - Persons paying duty or penalty may recover same in certain cases.
45 - Power to Revenue-authority to refund penalty or excess duty in certain cases.
46 - Non-liability for loss of instruments sent under section 38.
47 - Power of payer to stamp bills, and promissory notes received by him unstamped.
48 - Recovery of duties and penalties.
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49 - Allowance for spoiled stamps.
50 - Application for relief under section 49 when to be made.
51 - Allowance in case of printed forms no longer required by Corporations.
52 - Allowance for misused stamps.
53 - Allowance for spoiled or misused stamps how to be made.
54 - Allowance for stamps not required for use.
54A - Allowances for stamps in denominations of annas.
54B - Allowances for Refugee Relief Stamps.
55 - Allowance on renewal of certain debentures.
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56 - Control of, and statement of case to, Chief Controlling Revenue-authority.
57 - Statement of case by Chief Controlling Revenue-authority to High Court.
58 - Power of High Court to call for further particulars as to case stated.
59 - Procedure in disposing of case stated.
60 - Statement of case by other Courts to High Court.
61 - Revision of certain decisions of Courts regarding the sufficiency of stamps.
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62 - Penalty for executing, etc., instrument not duly stamped.
63 - Penalty for failure to cancel adhesive stamp.
64 - Penalty for omission to comply with provisions of section 27.
65 - Penalty for refusal to give receipt, and for devices to evade duty on receipts.
66 - Penalty for not making out policy or making one not duly stamped.
67 - Penalty for not drawing full number of bills or marine policies purporting to be in sets.
68 - Penalty for post-dating bills, and for other devices to defraud the revenue.
69 - Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
70 - Institution and conduct of prosecutions.
71 - Jurisdiction of Magistrate.
72 - Place of trial.
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73 - Books, etc., to be open to inspection.
74 - Powers to make rules relating to sale of stamps.
75 - Power to make rules generally to carry out Act.
76 - Publication of rules.
76A - Delegation of certain powers .
77 - Saving as to court-fees.
77A - Saving as to certain stamps.
78 - Act to be translated, and sold cheaply.
79 - [Repealed.]
73-A - Power of Central Government to make rules
73B - Power to issue directions and to authorise certain authorities to issue instructions, etc
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