Schedule I, The Indian Stamp Act, 1899, pages 1-25

SCHEDULE 1
STAMP-DUTYON INSTRUMENTS
(See section 3)
Description of Instrument Proper Stamp-duty
1[5. AGREEMENT OR MEMORANDUM OFAN
AGREEMENT—
(a) if relating to the sale of a bill of exchange;

Two annas.

(b) if relating to the sale of a Government security
or share in an incorporated company or other body
corporate;
Subject to a maximum of ten rupees, one anna
for every Rs. 10,000 or part thereof of the value
of the security or share.
(c) if not otherwise provided for
Eight annas.
Exemptions
Agreement or memorandum of agreement—
(a) for or relating to the sale of goods or merchandise
exclusively, not being a NOTEOR MEMORANDUM
chargeable under No. 43;
(b) made in the form of tenders to the Central
Government for or relating to any loan;
2* * * *

AGREEMENT TO LEASE. See LEASE (No. 35).
3[6.AGREEMENT RELATING TO DEPO- SIT
OF TITLE-DEEDS, PAWN OR PLEDGE, that is
to say, any instrument evidencing an agreement
relating to —
(1) the deposit of title-deeds or instruments
constituting or being evidence of the title to any
property whatever (other than a marketable security);
or
(2) the pawn or pledge of movable property,
where such deposit, pawn or pledge has been made
by way of security for the repayment of money
advanced or to be advanced by way of loan or an
existing or future debt—
(a) if such loan or debt is repayable on demand or
more than three months from the date of the
instrument evidencing the agreement;
(b) if such loan or debt is repayable not more than
three months from the date of such instruments.

Exemption
Instrument of pawn or pledge of goods if unattested.]
7. APPOINTMENT IN EXECUTION OF A
POWER, whether of trustees or of property, movable
or immovable, where made by any writing not being
a will.

The same duty as a Bill of Exchange [No. 13 (b)]
for the amount secured.
Half the duty payable on a Bill of Exchange [No.
13 (b)] for the amount secured.

Fifteen rupees.

1. Subs. by Act 6 of 1910, s.3, for article 5.
2. Clause (c) omitted by the A.O. 1950.
3. Subs. by Act 15 of 1904, s. 8, for article. 6.
IndiaCode

Description of Instrument Proper Stamp-duty
8. APPRAISEMENT OR VALUATION made
otherwise than under an order of the Court in the
course of a suit—

(a) where the amount does not exceed Rs. 1,000;

The same duty as a Bond (No. 15) for such
amount.
(b)inan other case…………………………….

Exemptions
(a) Appraisement or valuation made for the
information of one party only, and not being in any
manner obligatory between parties either by agreement or
operation of law.
(b) Appraisement of crops for the purpose of
ascertaining the amount to be given to a landlord as rent.
Five rupees.

9. APPRENTICESHIP-DEED, including every
writing relating to the service or tuition of any apprentice,
clerk or servant, placed with any master to learn any
profession, trade or employment, not being ARTICLES
OF CLERKSHIP, (No. 11).

Exemption
Instruments of apprenticeship executed by a Magistrate
under the 1Apprentices Act, 1850 (XIX of 1850), or by
which a person is apprenticed by or at the charge of any
public charity.
10. ARTICLES OF ASSOCIATION OF A
COMPANY.
Exemption
Articles of any Association not formed for profit
and registered under section 26 of the 2 Indian
Companies Act, 1882 (VI of 1882).
See also MEMORANDUM OF ASSOCIATION OF A
COMPANY (No.39).
11. ARTICLES OF CLERKSHIP or contract
whereby any person first becomes bound to serve as
a clerk in order to his admission as an attorney in any
High Court.
ASSIGNMENT. See CONVEYANCE (No. 23),
TRANSFER (No. 62), and TRANSFEROF LEASE (No.
63), as the case may be.
ATTORNEY. See ENTRYAS AN ATTORNEY (No.
30) and POWEROF ATTORNEY (No. 48).
AUTHORITY TO ADOPT. See ADOPTION-DEED
(No. 3).
Five rupees.

Twenty-five rupees.

Two hundred and fifty rupees.

1. See now the Apprentices Act, 1961 (52 of 1961).
2. See now the Companies Act, 1956 (1 of 1956).
IndiaCode

1. See now the Bombay District Municipal Act, 1901 (Bom. Act 3 of 1901).
2. Subs. by notification No. S.O. 130(E), dated 28-1-2004, for articles 13 and 14.
Description of Instrument Proper Stamp-duty
12. AWARD, that is to say, any decision in
writing by an arbitrator or umpire, not being an
award directing a partition, on a reference made
otherwise than by an order of the Court in the
course of a suit—

(a) where the amount or value of the property to
which the award relates as set forth in such award
does not exceed Rs. 1,000;
(b) in any other case…………………………
Exemption
Award under the 1 Bombay District Municipal
Act, 1873 (Bom. Act 6 of 1873), section 81, or the
Bombay Hereditary Offices Act, 1874 (Bom. Act (3of
1874), section 18.
2[13. BILL OF EXCHANGE as defined by
s.2(2), not being a Bond, bank-note or currency-
note—
(b)where payable otherwise than on demand—
(i) where payable not more than three months
after date or sight—
The same duty as a Bond (No. 15) for such
amount.
Five rupees.

if the amount of the bill or note does not
exceed Rs. 500;
Thirty paise.
if it exceeds Rs. 500 but does not exceed
Rs. 1,000;
Sixty paise.

and for every additional Rs. 1,000 or part thereof
in excess of Rs. 1,000;
Sixty paise.

(ii)where payable more than three months but
not more than six months after date or sight—

if the amount of the bill or note does not
exceed Rs. 500;
Sixty paise.

if it exceeds Rs. 500 but does not exceed
Rs. 1,000;
One rupee twenty paise.
and for every additional Rs. 1,000 or part
thereof in excess of Rs. 1,000;
One rupee twenty paise.
(iii) where payable more than six months but
not more than nine months after date or sight—

if the amount of the bill or note does not
exceed Rs. 500;

Ninety paise.
IndiaCode

Description of Instrument

Proper Stamp duty
if it exceeds Rs. 500 but does not exceed Rs. 1,000;

One rupee eighty paise.
and for every additional Rs. 1,000 or part thereof in
excess of Rs. 1,000;
One rupee eighty paise.

(iv)where payable more than nine months but not
more than one year after date or sight—

if the amount of the bill or note does not exceed
Rs. 500;
One rupee twenty five paise.
if it exceeds Rs. 500 but does not exceed Rs.
1,000;
Two rupees fifty paise.
and for every additional Rs. 1,000 or part thereof in
excess of Rs. 1,000;
Two rupees fifty paise.
(c)where payable at more than one year after date or
sight—

if the amount of the bill or note does not exceed Rs. 500;
Two rupees fifty paise.
if it exceeds Rs. 500 but does not exceed Rs. 1,000;
Five rupees.
and for every additional Rs. 1,000 or part thereof in
excess of Rs. 1,000;
Five rupees.

14. BILL OF LADING (including a through bill of
lading).
One rupee.
N.B.—If a bill of lading is drawn
in parts, the proper stamp
therefore must be borne by
each one of the set.]

Exemptions
(a) Bill of lading when the goods therein described
are received at a place within the limits of any port as
defined under the Indian Ports Act, 1889 (10 of1889), and
are to be delivered at another place within the limits of the
same port.
(b) Billof lading when executed out of India and
relating to property to be delivered in India.
15. BOND [as defined by section 2(5)] not being a
DEBENTURE (No. 27) and not being otherwise provided for
by this Act, or by the Court-fees Act, 1870 (7 of 1870),—
where the amount or value secured does not exceed Rs. 10; Two annas.
where it exceeds Rs. 10 and does not exceed Rs. 50;
Four annas.

IndiaCode

Description of Instrument
Proper Stamp duty
where it exceeds Rs. 50 and does not exceed Rs. 100
Eight annas.
where it exceeds Rs. 100 and does not exceed Rs. 200
One rupee.
where it exceeds Rs. 200 and does not exceed Rs. 300
One rupee eight annas.
where it exceeds Rs. 300 and does not exceed Rs. 400
Two rupees.
where it exceeds Rs. 400 and does not exceed Rs. 500
Two rupees eight annas.
where it exceeds Rs. 500 and does not exceed Rs. 600
Three rupees.
where it exceeds Rs. 600 and does not exceed Rs. 700
Three rupees eight annas.
where it exceeds Rs. 700 and does not exceed Rs. 800
Four rupees.
where it exceeds Rs. 800 and does not exceed Rs. 900
Four rupees eight annas.
where it exceeds Rs. 900 and does not exceed Rs. 1,100
Five rupees.
and for every Rs. 500 or part thereof in excess of Rs. 1,000
Two rupees eight annas.
See ADMINISTRATION BOND (No. 2), BOTTOMRY BOND (No.
16), CUSTOMS BOND (No. 26), INDEMNITY BOND (No. 34),
RESPONDENTIA BOND (No. 56), SECURITY BOND (No. 57).

Exemptions
Bond, when executed by—
(a) headmen nominated under rules framed in
accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3
of 1876), section 99, for the due performance of their duties
under that Act;
(b) any person for the purpose of guaranteeing that
the local income derived from private subscriptions to a
charitable dispensary or hospital or any other object of
public utility shall not be less than a specifed sum per
mensem.

16. BOTTOMRY BOND, that is to say, any instrument
where by the master of a sea-going ship borrows money on the
security of the ship to enable him to preserve the ship or
prosecute her voyage.
The same duty as a Bond
(No. 15) for the same amount.

17. CANCELLATION—Instrument of (including any
instrument by which any instrument previously executed is
cancelled), if attested and not otherwise provided for.
See also Release (No. 55), Revocation of Settlement (No. 58-B),
Surrender of Lease (No. 61), Revocation of Trust (No. 64-B).
Five rupees.

18. CERTIFICATE OF SALE (in respect of each property
put up as a separate lot and sold) granted to the purchaser of any
property sold by public auction by a Civil or Revenue Court, or
Collector or other Revenue-officer—

(a) where the purchase-money does not exceed Rs. 10;
Two annas.
(b) where the purchase-money exceeds Rs. 10 but
does not exceed Rs. 25;
Four annas.

(c) in any other case .......................
The same duty as a
conveyance (No. 23) for a
consideration equal to the
amount of the purchase-
money only.

IndiaCode

Description of Instrument Proper Stamp-duty
19. CERTIFICATE OR OTHER DOCUMENT 1 [(except the
certificate or other document covered under Articles 27 and
56A)”evidencing the right or title of the holder thereof, or any other person,
either to any shares, scrip or stock in or of any incorporated company or other
body corporate, or to become proprietor of shares, scrip or stock in or of any
such company or body.
2* * * *.
3 [Two anna].

20. CHARTER-PARTY, that is to say, any instrument (except
agreement for the hire of a tug-steamer) whereby a vessel or some specified
principal part thereof is let for the specified purposes of the charterer, whether
it includes a penalty clause or not.
One rupee.

4* * * *
*
22. COMPOSITION-DEED, that is to say, any instrument executed by
a debtor whereby he conveys his property for the benefit of his creditors, or
whereby payment of a composition or dividend on their debts is secured to
the creditors, or whereby provision is made for the continuance of the debtor's
business, under the supervision of inspectors or under letters of licence, for
the benefit of his creditors.
23. CONVEYANCE [as defined by section 2 (10)] not being a
Transfer charged or exempted under No. 62,—
Ten rupees.

where the amount or value of the consideration for such
conveyance as set forth therein does not exceed Rs. 50:
Eight annas.

where it exceeds Rs. 50 but does not exceed Rs. 100.

Ditto
100
ditto
200
Two rupees.
Ditto
200
ditto
300
Three rupees.
Ditto
300
ditto
400
Four rupees.
Ditto
400
ditto
500
Five rupees.
Ditto
500
ditto
600
Six rupees.
Ditto
600
ditto
700
Seven rupees.
Ditto
700
ditto
800
Eight rupees.
Ditto
800
ditto
900
Nine rupees.
Ditto
900
ditto
1,000
Ten rupees.
and for every Rs. 500 or part thereof in excess of Rs. 1,000
Exemption
5[(a)Assignment of copyright by entry made under the6Indian Copyright
Act, 1847 (20 of 1847) section 5.]
7[(b) for the purpose of this article, the portion of duty paid in respect of
a document falling under article No. 23A shall be excluded while computing
the duty payable in respect of a corresponding document relating to the
completion of the transaction in any Union territory under this article.]
CO-PARTNERSHIP-DEED. See Partnership (No. 46.)
5[23A.
CONVEYANCE
IN
THE
NATURE
OF
PART
PERFORMANCE—Contracts for the transfer of immovable property in the
nature of part performance in any Union territory under section 53A of the
Transfer of Property Act, 1882 (4 of 1882).
One rupees.

Five rupees.

Ninety per cent. of the duty as a
Conveyance (No. 23).]

1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. The words, brackets and figures “See also LETTER OF ALLOTMENT OF SHARES (No. 36)” omitted by s. 21, ibid. (w.e.f.
1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
3. Subs. by Act 43 of 1923 s. 2, for “One anna”.
4. Art. 21 omitted by Act 5 of 1927, s. 5.
5. Certain words and figure numbered as clause (a) thereof by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001).
6. See now the Copyright Act, 1957 (14 of 1957).
7. Ins. by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001).
IndiaCode

Description of Instrument Proper Stamp-duty
24. COPY OR EXTRACT certified to be a true copy or
extract, by or by order of any public officer and not chargeable
under the law for the time being in force relating to court-fees—
(i)if the original was not chargeable with duty or if the duty
with which it was chargeable does not exceed one rupee;
(ii) in any other case…………………

Exemptions
(a)Copy of any paper which a public officer is expressly
required by law to make or furnish for record in any public office
or for any public purpose.
1[(b) Copy of, or extract from, any register relating to births,
baptisms, namings, dedications, marriages, 2[divorces,] deaths or
burials].
25. COUNTERPART OR DUPLICATE of any instrument
chargeable with duty and in respect of which the proper duty has
been paid,—
(a) if the duty with which the original instrument is
chargeable does not exceed one rupee;
(b) in any other case
..................
Exemption
Counterpart of any lease granted to a cultivator, when
such lease is exempted from duty.
26. CUSTOMS BOND—
(a) where the amount does not exceed Rs. 1,000;
(b)in any other case ..........................

3[27. DEBENTURE—[as defined by section 2(10A)]
(see section 9A and 9B)

Eight annas.
One rupee.

The same duty as is payable on the
original.
One rupee.

The same duty as a Bond (No. 15)
for such amount.
Five rupees.

(a)in case of issue of debenture;
0.005%
(b) in case of transfer and re-issue of debenture.
0.0001%]

1. Subs. by Act 5 of 1906, s. 7, for clauses (b) and (c).
2. Ins. by Act 10 of 1914, s. 2 and the First Schedule.
3. Subs. by Act 7 of 2019, s. 21, for article 27 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
IndiaCode

Description of Instrument
Proper Stamp-duty
Explanation.—The term “Debenture” includes any interest
coupons attached thereto but the amount of such coupons shall not
be included in estimating the duty.
Exemption
A debenture issued by an incorporated company or other body
corporate in terms of a registered mortgage-deed, duly stamped in
respect of the full amount of debentures to be issued thereunder,
whereby the company or body borrowing makes over, in whole or
in part, their property to trustees for the benefit of the debenture
holders:
Provided that the debentures so issued are expressed to be
issued in terms of the said mortgage-deed.
See also BOND (NO. 15): and sections 8 and 55.
28.
DELIVERY
ORDER
IN
RESPECT
OF
GOODS,1[(excluding delivery order in respect of settlement of
transactions in securities in stock exchange)] that is to say, any
instrument entitling any person therein named, or his assigns, or
the holder thereof, to the delivery of any goods lying in any dock
or port, or in any warehouse in which goods are stored or
deposited on rent or hire, or upon any wharf, such instrument
being signed by or on behalf of the owner of such goods, upon the
sale or transfer of the property therein, when such goods exceed in
value twenty rupees.
DEPOSITOFTITLE-DEEDS
2
[SEE
AGREEMENT
RELATINGTO
DEPOSITOFTITLE-DEEDS PAWN OR PLEDGE (NO. 6)].
DISSOLUTION OF PARTNERSHIPSee PARTNERSHIP (No. 46).
29. DIVORCE.—Instrument of, that is to say, any instrument by
which any person effects the dissolution of his marriage.
DOWER—Instrument of See SETTLEMENT (No. 58).
DUPLICATE. See COUNTERPART (No. 25).
30.
ENTRY
AS
AN
ADVOCATE,
VAKIL
OR
ATTORNEY ON THE ROLL OF ANY HIGH COURT3[under
the Indian Bar Councils Act, 1926 (38 of 1926) or] in exercise of
powers conferred on such court by Letters patent or by the 4Legal
Practitioners Act, 1884 (9 of 1884)—
(a) in the case of an Advocate or Vakil……….
(b) in the case of an Attorney……..
Exemption
entry of an advocate, vakil or attornery on the roll of any High
court when he has previously been enrolled in a High Court.

5 * * *

* *

1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
2. Subs. by Act 15 of 1904, s. 8, for “See Agreement by way of Equitable Mortgage (No. 6)”.
3. Ins. by Act 38 of 1926, s. 19 and theSch.
4. Since repealed.
5. The entry “EQUITABLE MORTGAGE” omitted by Act 15 of 1904, s. 8.
IndiaCode

31. EXCHANGE OF PROPERTY.—Instrument of.
EXTRACT. See Copy (No. 24).
32. FURTHER CHARGE.—Instrument of, that is to say, any
instrument imposing a further charge on mortgaged property—

(a) when the original mortgage is one of the description referred
to in clause (a) of Article No. 40 (that is, with possession);

(b) when such mortgage is one of the description referred to in
clause (b)of Article No. 40 (that is, without possession)—
(i) if at the time of execution of the instrument of further
charge possession of the property is given or agreed to be
given under such instrument;

(ii) if possession is not so given.........
33. GIFT.—Instrument of, not being a SETTLEMENT (No.
58) or will or TRANSFER (No. 62).
HIRING AGREEMENT or agreement for service. SEE
AGREEMENT No.5).
34. INDEMNITY-BOND..............
INSPECTORSHIP-DEED See COMPOSITION-DEED (No.
22) INSURANCE. See POLICY OF INSURANCE (No.
47).

35. LEASE, including an under-lease or sub-lease and any
agreement to let or sub-let—
(a) whereby such lease the rent is fixed and no premium is
paid or delivered—
(i) where the lease purports to be for a term of less than
one year;
(ii) where the lease purports to be for a term of not less
than one year but not more than three years;
(iii) where the lease purports to be for a term in excess of
three years;
(iv) where the lease does not purport to be for any definite
term;
(v) where the lease purports to be in perpetuity;

The same duty as a Conveyance
(No. 23) for a consideration equal to
the value of the property of greatest
value
as
set
forth
in
such
instrument.
The same duty as a Conveyance
(No. 23) for a consideration equal to
the amount of the further charge
secured by such instrument.
The same duty as a Conveyance
(No. 23) for a consideration equal to
the total amount of the charge
(including the original mortgage
and any further chage already made)
less the duty already paid on such
original
mortgage
and
further
charge.

The same duty as a Bond (No. 15)
for the amount of the further charge
secured by such instrument.
The same duty as a Conveyance
(No. 23) for a consideration equal
to the value of the property, as set
forth in such instrument.
The same duty as a Security Bond
(No. 57) for the same amount.
The same duty as a Bond (No.15)
for the whole amount payable or
deliverable under such lease.
The same duty as Bond (No. 15) for
the amount or value of the average
annual rent reserved.
The same duty as a Conveyance
(No. 23) for a consideration equal
to the amount or value of the
average annual rent reserved.
The same duty as a Conveyance (No.
23) for a consideration equal to the
amount or value of the average
annual rent which would be paid or
delivered for the first ten years if the
lease continued so long.
The same duty as a Conveyance (No.
23) for a consideration equal to one-
fifth of the whole amount of rents
which would be paid or delivered in
respect of the first fifty years of the
lease.

IndiaCode

Description of Instrument
Proper Stamp-duty
(b) where the lease is granted for a fine or premium
or for money advanced and where no rent is reserved;

The same duty as a Conveyance (No. 23)
for a consideration equal to the amount or
value of such fine or premium or advance
as set forth in the lease.
(c) where the lease is granted for a fine or premium
or for money advanced in addition to rent reserved;

The same duty as a Conveyance (No. 23)
for a consideration equal to the amount or
value of such fine or premium or advance
as set forth in the lease, in addition to the
duty which would have been payable on
such lease if no fine or premium or advance
had been paid or delivered:
Provided that, in any case when an
agreement to lease is stamped with the ad
valorem stamp required for a lease, and a
lease in pursuance of such agreement is
subsequently executed, the duty on such
lease shall not exceed eight annas.
Exemptions

(a)Lease, executed in the case of a cultivator and
for the purposes of cultivation (including a lease of trees
for the production of food or drink) without the payment
or delivery of any fine or premium, when a definite term
is expressed and such term does not exceed one year, or
when the average annual rent reserved does not exceed
one hundred rupees.

1* * * * *
2[36. LETTER OF ALLOTMENT in respect of
any loan to be raised by any company or proposed
company.]
3[Two annas.],

4[37. LETTER OF CREDIT, that is to say
any instrument by which one person authorizes
another to give credit to the person in whose favour it
is drawn.
LETTER OF GUARANTEE, See AGREEMENT (No. 5).
5[Two rupees.]

38. LETTER OF LICENCE, that is to say,
any agreement between a debtor and his creditors that
the letter shall, for a specified time, suspend their claims
and allow the debtor to carry on business at his own
discretion.
Ten rupees.

39. MEMORANDUM OFASSOCIATION OFA
COMPANY—

(a) if accompanied by articles of association under
section 37 of the 6Indian Companies Act, 1882 (6 of
1882);
Fifteen rupees.

(b) if not so accompanied
Forty rupees.

1. Exemption (b) omitted by the A.O. 1937.
2. Subs. by Act 7 of 2019, s. 21, for Article 36 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
3. Subs. by Act 43 of 1923, s. 2, for “one anna”.
4. Subs. by notification No. S.O. 130 (E), dated 28-1-2004, for article 37.
5. Subs. by Act 32 of 1985, s. 50 (w.e.f. 1-7-1985).
6. See now the Companies Act, 1956 (1 of 1956).
IndiaCode

Description of Instrument
Proper Stamp-duty
Exemption
Memorandum of any association not formed for profit
and registered under section 26 of the 1Indian Com-
panies Act, 1882 (6 of 1882).
40. MORTGAGE-DEED, not being 2[an AGREEMENT
RELATING-TO DEPOSITOF TITLE-DEEDS, PAWN OR
PLEDGE (NO. 6)], BOTTOMRY BOND (NO. 16),
MORTGAGE OF A CROP (NO. 41), RESPONDENTIA BOND
(No. 56), OR SECURITY BOND (NO. 57)—
(a) when possession of the property or any part
of the property comprised in such deed is given by
the mortgagor or agreed to be given;
(b) when 3***possession is not given or agreed
to be given as aforesaid;
Explanation.—A mortgagor who gives to the
mortgagee a power-of-attorney to collect rents or a
lease of the property mortgaged or part thereof, is
deemed to give possession within the meaning of this
Article.

The same duty as a Conveyance (No. 23)
for a consideration equal to the amount
secured by such deed.
The same duty as a Bond (No. 15) for
the amount secured by such deed.

(c) when a collateral or auxiliary or additional
or substituted security, or by way of further
assurance for the abovementioned purpose where
the principal or primary security is duly stamped—
for every sum secured not exceeding Rs. 1,000
and for every Rs. 1,000 or part thereof secured
in excess of Rs. 1,000.
Exemptions
(1) Instruments, executed by person taking
advances under the Land Improvement Loans Act, 1883
(19 of 1883), or the Agriculturists' Loan Act, 1884 (12
of 1884), or by their sureties as security for the
repayment of such advances.
(2) Letter of hypothecation accompanying a bill of exchange.
4 * * *
41. MORTGAGE OF A CROP, including any
instrument evidencing an agreement to secure the
repayment of a loan made upon any mortgage of a crop,
whether the crop is or is not in existence at the time of the
mortgage—
(a)when the loan is repayable not more than three
months from the date of the instrument—
for every sum secured not exceeding Rs. 200
and for every Rs. 200 or part thereof secured in
excess of Rs. 200;
Eight annas.

Eight annas.

* *

One anna.
One anna.

1. See now the Companies Act, 1956 (1 of 1956).
2. Subs. by Act 15 of 1904, s. 8, for “AN AGREEMENTTO MORTGAGE (NO. 6)”.
3. The words “At the time of execution” omitted by s. 8, ibid.
4. Exemption (3) omitted by s. 8, ibid.
IndiaCode

1. Subs. by Act 5 of 1906, s. 7, for “one year”
2. Subs. by Act 15 of 1904, s. 8, for “Four annas”.
3. Subs. by Act 6 of 1910, s. 3, for article 43.
Description of Instrument
Proper Stamp-duty
(b) when the loan is repayable more than three months, but
not more than 1 [eighteen months], from the date of the
instrument—

for every sum secured not exceeding Rs. 100 and for
2[Two annas.]
every Rs. 100 or part thereof secured in excess of Rs. 100.
2[Two annas.]

42. NOTARIAL ACT, that is to say, any instrument,
endorsement, note, attestation, certificate or entry not being a
PROTEST (No. 50) made or signed by a Notary Public in the
execution of the duties of his office, or by any other person
lawfully acting as a Notary Public.
See also PROTEST OF BILL OR NOTE (No. 50).
One rupee.

3[43. NOTE OR MEMORANDUM, sent by a Broker or
agent to his principal intimating the purchase or sale on
account of such principal—
(a) of any goods exceeding in value twenty rupees;
Two annas.
(b) of any stock or marketable security exceeding in
value twenty rupees;
Subject to a maximum of ten rupees, one
anna for every Rs. 10,000 or part thereof
the value of the stock or security.]

44. NOTE OF PROTEST BY THE MASTER OF
A SHIP.
See also PROTESTBY THE MASTER OF A SHIP(No. 51).
ORDER FOR THE PAYMENT OF MONEY.
See BILL OF EXCHANGE (No. 13).

Eight annas.

45. PARTITION— Instrument of [as defined by
s. 2 (15)]

The same duty as a Bond
(No. 15) for the amount of the value of
the separated share or shares of the
property.
N.B.—The largest share remaining after
the property is partitioned (or, if there
are two or more shares of equal value
and not smaller than any of the other
shares, then one of such equal shares)
shall be deemed to be that from which
the other shares are separated:
Provided always that—
(a) when an instrument of partition
containing an agreement to divide
property in severalty is executed and a
partition is effected in pursuance of
such agreement, the duty chargeable
upon the instrument effecting such
partition shall be reduced by the
amount of duty paid in respect of the
first instrument, but shall not be less
than eight annas;

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Description of Instrument
Proper Stamp-duty

(b) where land is held on
revenue settlement for a period
not exceeding thirty years and
paying the full assessment, the
value for the purpose of duty
shall be calculated at not more
than five times the annual
revenue;
(c) where a final order for
effecting a partition passed by
any Revenue-authority or any
Civil-Court, or an award by an
arbitrator directing a partition, is
stamped with the stamp required
for an instrument of partition,
and an instrument of partition in
pursuance of such order or
award is subsequently executed,
the duty on such instrument
shall not exceed eight annas.
46. PARTNERSHIP—

A—INSTRUMENT OF—

(a) where the capital of the partnership does not
Two rupees eight annas.
exceed Rs. 500;

(b ) in any other case……………………
Ten rupees.
B.—DISSOLUTION OF…………………………
1[PAWN OR PLEDGE. See AGREEMENT RELATING TO
DEPOSIT OF TITLE-DEEDS. PAWN OR PLEDGE (NO. 6).]

47. POLICY OF INSURANCE—
2[A.—SEA INSURANCE [see section 7] of Indian Stamp Act, 1899
(2 of 1899)]
(1) for or upon any voyage—
Five rupees.

If drawn
singly
If drawn in duplicate,
for each part

(i) where the premium or consideration does not
exceed the rate of 3*** one-eighth per centum of the
amount insured by the policy;
4[Ten
nayepaise.]
5[Fivenayapaise.]
(ii) in any other case, in respect of every full sum of
6 [one thousand five hundred rupees] and also any
fractional part of 6[one thousand five hundred rupees]
insured by the policy;

4[Ten
nayapaise.]
5[Five nayapaise.]

1. Ins. by Act 15 of 1904, s. 8.
2. Subs. by Act 5 of 1906, s. 7, for Division A and B.
3. The words “Fifteen nayepaise or” omitted by Act 14 of 1961, Section 16, the words in italics were subs. by Act 19 of 1958, s.
13, for “two annas” (w.e.f.1-10-1958).
4. Subs. by Act 19 of 1958, s. 13, for “one anna” (w.e.f. 1-10-1958).
5. Subs. s. 13, ibid., for “half an anna” (w.e.f. 1-10-1958).
6. Subs. Act 18 of 1928, s. 2 and the First Schedule, for “one thousand rupees”.

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Description of Instrument
Proper Stamp-duty
(2) for time—
(iii) in respect of every full sum of one thousand
rupees and also any fractional part of one thousand
rupees insured by the policy—

where the insurance shall be made for any time
not exceeding six months;
1[Fifteen
nayepaise.]
2[Ten nayepaise.]

where the insurance shall be made for any time
exceeding six months and not exceeding twelve
months.
3[Twenty-
fivenayepaise.]

1[Fifteen
nayepaise.]
B.— 4 [FIRE-INSURANCE AND OTHER CLASSES OF
INSURANCE, NOT ELSEWHERE INCLUDED IN THIS
ARTICLE,
COVERING
GOODS,
MERCHANDISE,
PERSONAL
EFFECTS,
CROPS
AND
OTHER
PROPERTY AGAINST LOSS OR DAMAGE —
(1) in respect of an original policy—

(i) when the sum insured does not exceed
Rs. 5,000;
5[Fifty nayepaise.]
(ii) in any other case; and
One rupees.
(2)in respect of each receipt for any payment of a
premium on any renewal of an original policy.

C.—ACCIDENT AND SICKNESS INSURANCE—
One-half of duty payable in respect of
the original policy in addition to the
amount if any, chargeable under No.
53.
(a) against railway accident, valid for a single
journey only.
2[Ten nayepaise.]

Exemption
When issued to a passenger travelling by the
intermediate or the third class in any railway;

(b) in any other case—for the maximum amount
which may become payable in the case of any single
accident or sickness where such amount does not exceed
Rs. 1,000, and also where such amount exceeds Rs.
1,000, for every Rs. 1,000 or part thereof.
1[Fifteen nayepaise]:
6[Provided that, in case of a policy of
insurance against death by accident
when the annual premium payable
does not exceed 7[Rs. 2.50] per Rs.
1,000, the duty on such instrument
shall be 2[Ten nayepaise] for every Rs.
1,000 or part thereof of the maximum
amount which may become payable
under it.]

1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
2. Subs. by s. 13, ibid., for “One anna” (w.e.f. 1-10-1958).
3. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
4. Subs. by Act 43 of 1923, s. 2, for “FIRE-INSURANCE.”
5. Subs. by Act 19 of 1958, s. 13, for “Eight annas” (w.e.f. 1-10-1958).
6. Added by Act 18 of 1928, s. 2 and Schedule.
7. Subs. by Act 19 of 1958, s. 13, for “2.8-0” (w.e.f. 1-10-1958).
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Description of Instrument
Proper Stamp-duty
1 [CC.—INSURANCE BY WAY OF INDEMENITYagainst
liability to pay damages on account of accidents to workmen
employed by or under the insurer or against liability to pay
compensation under the Workmen's Compensation Act, 1923 (8 of
1923), for every Rs. 100 or part thereof payable as premium.
2[Ten nayepaise.]

3 [D.—LIFE INSURANCE 4 [OR GROUP INSURANCE
OR
OTHER
INSURANCE]
NOT
SPECIFICALLY
PROVIDED FOR, except such a RE-INSURANCE, as is
described in Division E of this article—
If drawn singly

If drawn in duplicate for
each part.

(i) for every sum insured not exceeding Rs. 250;
5[Fifteen
nayepaise.]
2[Ten nayepaise.]
(ii) for every sum insured exceeding Rs. 250 but not
exceeding Rs. 500;
6[Twenty five
nayepaise.]
5[Fifteen nayepaise.]
(iii) for every sum insured exceeding Rs. 500 but not exceeding
Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of Rs.
1,000.
7[Forty nayepaise.]
8[Twenty nayepaise.]

9 [N.B.—If a policy of group insurance is
renewed or otherwise modified whereby the
sum insured exceeds the sum previously
insured on which stamp-duty has been paid, the
proper stamp must be borne on the excess sum
so insured.]
Exemption
Polices
of
life-insurance
granted
by
the
Director-
General of PostOffices in accordance with rules for Postal
Life-Insurance issued under the authority of the Central
Government.]
E.—RE-INSURANCE BY AN INSURANCE COMPANY,
which has granted a POLICY of the nature specified in
Division A or Division B of this Article, 10 with another
company by way of indemnity or guarantee against the
payment on the original insurance of a certain part of the sum
insured thereby.

One-quarter of the duty payable inrespect
of the original insurance but not less than
2[ten nayepaise] or more than onerupee:
11[Provided that if the total amount of duty
payable is not a multiple of fivenayepaise,
the total amount shall be rounded off to the
next higher multiple of fivenayepaise].

1. Ins. by Act 15 of 1925, s. 2.
2. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).
3.Subs. by Act 18 of 1928, s. 2, and the First Schedule for Division D.
4. Subs. by Act 43 of 1955, s. 7, for “or other insurance” (w.e.f. 1-4-1956).
5. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
6. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
7. Subs. by s. 13, ibid., for “Six annas” (w.e.f. 1-10-1958).
8. Subs. by s. 13, ibid., for “Three annas” (w.e.f. 1-10-1958).
9. Ins. by Act 43 of 1955, s. 7 (w.e.f. 1-4-1956).
10. Subs. by Act 43 of 1923, s. 2, for “of Sea-Insurance or a policy of Fire Insurance”.
11. Ins. by Act 14 of 1961, s. 16.
IndiaCode

1. See now the Indian Registration Act, 1908 (16 of 1908).
2. Subs. by Act 43 of 1923, s. 2, for Article 49.
3. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958).
Description of Instrument
Proper Stamp-duty
General Exemption
Letter of cover or engagement to issue a policy of
insurance:
Provided
that,
unless
such
letter
or
engagement bears the stamp prescribed by this Act
for such policy, nothing shall be claimable
thereunder, nor shall it be available for any
purpose, except, to compel the delivery of the
policy therein mentioned.]

48. POWER-OF-ATTORNEY [as defined by
section 2(21)],not being a PROXY (No. 52),—
(a) when executed for the sole purpose of
procuring the registration of one or more
documents in relation to a single transaction or for
admitting execution of one or more such
documents;
Eight annas.
(b) when required in suits or proceedings under
the Presidency Small Cause Courts Act, 1882 (15
of 1882);
Eight annas.

(c) when authorizing one person or more to act
in a single transaction other than the case
mentioned in clause (a);
One rupee.

(d) when authorizing not more than five persons
to act jointly and severally in more than one
transaction or generally;
Five rupees.

(e) when authorizing more than five but not
more than ten persons to act jointly and severally in
more than one transaction or generally;
Ten rupees.

(f)when given for consideration and authorizing
the attorney to sell any immovable property;

The same duty as a Conveyance
(No. 23) for the amount of the
consideration.

(g) in any other case……………………

One
rupee
for
each
person
authorized.
N.B.—The
term
“registration”
includes every operation incidental
to registration under the 1 Indian
Registeration Act, 1877 (III of
1877).
Explanation.—For the purposes of this article more
persons than one when belonging to the same firm shall
be deemed to be one person.
2[49. PROMISSORY NOTE [as defined by
section 2(22)]
(a) when payable on demand—

(i)when the amount or value does not exceed
Rs. 250;

3[Ten nayepaise.]
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1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958).
2. Subs. by S. 13, ibid., for “Four annas” (w.e.f. 1-10-1958).
3. Subs. by Act 32 of 1994, s. 99, for “Twenty paise” (w.e.f. 13-5-1994).
4. Subs. by Act 23 of 2004, s. 117, for “five hundred rupees”.
5. Subs. by Act 18 of 1928, s. 2 and the First Schedule, for “or exempted”.
6. Ins. by s. 2 and the First Schedule, ibid.
Description of Instrument
Proper Stamp-duty
(ii) when the amount or value exceeds Rs. 250
but does not exceed Rs. 1,000;
1[Fifteen nayepaise].
(iii) in any other case

2[Twenty-fivenayepaise.]
(b) when payable otherwise than on demand—

50. PROTEST OF BILL OR NOTE, that is to say,
any declaration in writing made by a Notary Public, or other
person lawfully acting as such, attesting the dishonour of a
bill of exchange or promissory note.
The same duty as a Bill of Exchange
(No. 13) for the same amount
payable otherwise than on demand.]
One rupee.

One rupee.

3[Thirtypaise.]

3[One rupee]
51. PROTEST BY THE MASTER OF A SHIP,
that is to say, any declaration of the particulars of her
voyage drawn up by him with a view to the adjustment of
losses or the calculation of averages, and every
declaration in writing made by him against the
characterers or the consignees for not loading or
unloading the ship, when such declaration is attested or
certified by a Notary Publicor other person lawfully
acting as such,
See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44).
52. PROXY, empowering any person to vote at any
one election of the members of a district or local board or
of a body of municipal commissioners, or at any one
meeting of (a) members of an incorporated company or
other body corporate whose stock or funds is or are divided
into shares and transferable, (b)a local authority, or
(c)proprietors, members or contributors to the funds of any
institution.
53. RECEIPT [as defined by section 2(23)] for any
money or other property the amount or value of which
exceeds 4[five thousand rupees.]
Exemptions
Receipt—
(a) endorsed on or contained in any instrument
duly stamped 5[or any instrument exempted] under
the proviso to section 3 (instruments executed on
behalf of the Government) 6[or any cheque or bill of
exchange payable on demand] acknowledging the
receipt of the consideration-money therein expressed,
or the receipt of any principal-money, interest or
annuity, or other periodical payment thereby secured;
(b)for
any
payment
of
money
without
consideration;

IndiaCode

1. Subs. by the Andhra (Adaptation of Law on Union Subjects) Order, 1954, for “In the Presidencies of Fort St.
George and Bombay” (w.e.f. 1-10-1953).
2. Ins. by the Adaptation of Laws (No. 2) Order, 1956.
3. Ins. by Act 35 of 1934, s. 2 and the Schedule.
4. Subs. by Act 10 of 1927, s. 2 and the First Schedule, for “or soldiers”.
5. Subs. by s. 2 and the First Schedule ibid., for “Her Majesty’s Army or Her Majesty’s Indian Army”.
6. Subs. by the A.O. 1950, for “His Majesty’s”.
7. Subs. by Act 10 of 1927, s. 2, and the First Schedule for “either of the said Armies”.
Description of Instrument
Proper Stamp-duty
(c) for any payment of rent by a cultivator on
account of land assessed to Government revenue,
or1[in the States of Madras, Bombay and Andhra] 2[as
they existed immediately before the 1st November,
1956] of inam lands;
(d) for pay or allowances by non-commissioned 3[or petty],
officers, 4 [soldiers, 3[sailors] or airmen] of 5 [ 6 [the Indian]
military, 3[naval] or air forces], when serving in such capacity,
or by mounted police-constables;
(e) given by holders of family-certificates in cases where
the person from whose pay or allowances the sum comprised
in the receipt has been assigned is a non-commissioned 3[or
petty] officers 4[soldier, 3[sailor] or airmen] of 7[any of the
said forces], and serving in such capacity;
(f) for pensions or allowances by persons receiving
such pensions or allowances in respect of their service as
such non-commissioned 3[or petty] officer, 4[soldiers,
3[sailors] or airmen] and not serving the Government in
any other capacity;
(g) given by a headman or lambardar for land-
revenue or taxes collected by him;
(h) given for money or securities for money
deposited in the hands of any banker, to be accounted
for:
Provided that the same is not expressed to be
receivedof, or by the hands of, any other than the person
to whom the same is to be accounted for:
Provided also that this exemption shall not extend to a
receipt or acknowledgment for any sum paid or deposited
for or upon a letter of allotment of a share, or in respect of
a call upon any scrip or share of, or in, any incorporated
company or other body corporate or such proposed or
intended company or body or in respect of a debenture
being a marketable security.

IndiaCode

1. Ins. by Act 5 of 1906, s. 7.
2. Ins. by Act 15 of 1904, s. 8.
3. Ins. by Act 7 of 2019, s. 21 (w.e.f.1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
Description of Instrument
Proper Stamp-duty
1[SEEALSO POLICY OF INSURANCE [NO. 47-B (2).]
54. RECONVEYANCE OF MORTGAGED
PROPERTY—
(a) if the consideration for which the property was
mortgaged does not exceed Rs. 1,000;

(b) in any other case............................
55. RELEASE, that is to say, any instruments 2[(not
being such a release as is provided for by section 23A)]
whereby a person renounces a claim upon another person
or against any specified property—
(a) if the amount or value of the claim does not
exceed Rs. 1,000;
(b)in any other case…………………….
56. RESPONDENTIA BOND, that is to say, any
instrument securing a loan on the cargo laden or to be
laden on board a ship and making repayment contingent
on the arrival of the cargo at the port of destination.
REVOCATION OF ANY TRUST OR SETTLEMENT
See SETTLEMENT(No. 58); TRUST(No. 64)
3[56A. SECURITY OTHER THAN DEBENTURES
(see sections 9A and 9B)—
(a) issue of security other than debenture;
(b) transfer of security other than debenture
on delivery basis;
(c) transfer of security other than debenture
on non-delivery basis;
(d) derivatives—
(i) futures (equity and commodity)
(ii) options (equity and commodity)
(iii) currency and interest rate derivatives
(iv) other derivatives
(e) Government securities
(f) repo on corporate bonds

57. SECURITY BOND OR MORTGAGE-DEED,
executed by way of security for the due execution of an
office, or to account for money or other property received
by virtue thereof or executed by a surety to secure the due
performance of a contract,—
(a) when the amount secured does not exceed
Rs. 1,000;

(b)in any other case……………………………..

Exemptions
Bond or other instrument, when executed—
(a) by headmen nominated under rules framed in
accordance with the Bengal Irrigation Act, 1876 (Ben.
Act 3 of 1876), section 99, for the due performance of
their duties under that Act;
(b) by any person for the purpose of guaranteeing that
the local income derived from private subscriptions to a
charitable dispensary or hospital or any other object of

The same duty as a conveyance (No. 23)
for the amount of such consideration as set
forth in the Reconveyance.
Ten Rupees.

The same duty as a Bond (No. 15) for such
amount or value as set forth in the Release.
Five rupees.
The same duty as a Bond (No. 15) for the
amount of the loan secured.

0.005%
0.015%
0.003%
0.002%
0.003%
0.0001%
0.002%
0%
0.00001%]
The same duty as a Bond (No. 15) for the
amount secured.
Five rupees.

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1. Subs. by the A.O. 1937, for “Governor of Bombay in Council”.
2. Subs. ibid., for “Government”.
3. Subs. by the A.O. 1950, for “Crown”.
4. Exemption (b) omitted by the A.O. 1937.
1. See now the Companies Act, 1956 (1 of 1956).
2. Subs. by Act 6 of 1910, s. 3, for “Three-quarters of”.
public utility shall not be less than a specified sum per
mensem;
(c) under No. 3A of the rules made by the 1[State
Government] under section 70 of the Bombay Irrigation
Act, 1879) (Bom. Act V of 1879);
(d) executed by persons taking advances under the
Land Improvement Loans Act, 1883 (19 of 1883), or the
Agriculturists’ Loan Act, 1884 (12 of 1884), or by their
sureties, as securityfor the repayment of such advances;
(e) executed by officers of 2[the 3[Government]] or
their sureties to secure the due execution of an office or
the due accounting for money or other property received
by virtue thereof.
58.SETTLEMENT—
A.—INSTRUMENT OF, (including a deed of
dower).....Exemptions
(a)Deed of dower executed on the occasion of a marriage
between Muhammadans.

The same duty as a Bond (No. 15) for a sum
equal to the amount or value of the property
settled as set forth in such settlement:
Provided that, where an agreement to settle
is stamped with the stamp required for an
instrument
of
settlement,
and
an
instrument of settlement in pursuance of
such agreement is subsequently executed,
the duty on such instrument shall not
exceed eight annas.

4* * *
* *
Description of Instrument
Proper Stamp-duty
B.— REVOCATION OF—................

Seealso TRUST (No. 64).
The same duty as a Bond (No. 15) for a
sum equal to the amount or value of the
property concerned as set forth in the
Instrument
of
Revocationbut
not
exceeding ten rupees.

59. SHARE WARRANTS to bearer issued
under the 5Indian Companies Act, 1882 (6 of 1882).

6[One and a half times] the duty
payable on a Conveyance (No. 23)
for a consideration equal to the
nominal amount of the shares
specified in the warrant.
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3. See now the Companies Act, 1956 (1 of 1956).
4. Subs. by Act 6 of 1910, s. 3, for “three-quarters of”.
5. Article 62 item (a) and (b) omitted by Act 7 of 2019, s. 21 (w.e.f. 1-4-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
1. See now the Administrator General’s Act, 1963 (45 of 1963).
Exemptions
Share warrant when issued by a company in
pursuance of the 1 Indian Companies Act, 1882 (6 of
1882), section 30, to have effect only upon payment, as
composition for that duty, to the Collector or Stamp-
revenue, of—
(a) 2 [one and a half] per centum of the whole
subscribed capital of the company, or
(b) if any company which has paid the said duty or
composition in full, subsequently issues an Addition to its
subscribed capital— 2[one and a half] per centum of the
additional capital so issued.
SCRIP, See CERTIFICATE (No. 19).

60. SHIPPING ORDER for or relating to the
conveyance of goods on board of any vessel.
One anna.

61. SURRENDER OF LEASE—
(a)when the duty with which the lease is
chargeable does not exceed five rupees;

The duty with which such lease is
chargeable.
(b) in any other case…………………..
Five rupees.
Exemption
Surrender of lease, when such lease is exempted from duty.
62.
TRANSFER
(whether
with
or
without
consideration)—

3* *
* *
* *
* *
(c) of any interest secured by a bond, mortgage-deed
or policy of insurance,—

(i) if the duty on such bond, mortgage-deed or
policy does not exceed five rupees;

The duty with which such bond,
mortgage-deed or policy of insurance is
chargeable.
(ii) in any other case………………..
Five rupees.
Description of Instrument
Proper Stamp-duty
(d)of any property under the 4Administrator
General’s Act, 1874 (2 of 1874), section 31;
Five rupees.
(e)of any trust-property without consideration from
one trustee to another trustee or from a trustee to a
beneficiary.

Five rupees or such smaller amount as
may be chargeable under clauses (a)to
(c)of this Article.

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Exemptions
Transfers by endorsement—
(a) of a bill of exchange, cheque or promissory
note;
(b) of a bill of lading, delivery order, warrant
for goods, or other mercantile document of title to
goods;
(c) of a policy of insurance;
(d) of securities of the Central Government. See
also section 8.

63. TRANSFER OF LEASE by way or
assignment and not by way of under-lease.

Exemption
Transfers of any lease exempt from duty.
64.TRUST—
The same duty as a Conveyance (No. 23)
for a consideration equal to the amount
of the consideration for the transfer.

A. — DECLARATION OF—of, or concerning, any
property when made by any writing not being a WILL.

The same duty as a Bond (No. 15) for a
sum equal to the amount or value of the
property concerned as set forth in the
instrument but not exceeding fifteen
rupees.
B.—REVOCATION OF—of, or concerning, any
property when made by any instrument other than a
WILL.

Schedule I

The other schedules to this Act