Section18
The Indian Stamp Act, 1899

Instruments other than bills and notes executed out of India

In force From 01 Jul 1899 Act 2 of 1899 As on 15 Oct 2026

Act 2 of 1899 Ministry Finance Enacted 27 Jan 1899 In force 01 Jul 1899 Instruments 2

Section 18 of the Indian Stamp Act, 1899 deals with instruments other than bills and notes executed out of India. Every instrument chargeable with duty executed only out of [India], and not being a bill of exchange or promissory note, may be stamped within three months after it has been first received in [India]. The Act came into force on 01 Jul 1899.

(1) Every instrument chargeable with duty executed only out of 2[India], and not being a bill of exchange 3*** or promissory note, may be stamped within three months after it has been first received in 2[India].

(2) Where any such instrument cannot, with reference to the description of stamp prescribed therefore, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the 1[State Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.

Section 18, The Indian Stamp Act, 1899 (Act 2 of 1899).

Made under this section, and citing it

2 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 18

What does Section 18 of the Indian Stamp Act deal with?

Section 18 of the Indian Stamp Act is headed "Instruments other than bills and notes executed out of India". Every instrument chargeable with duty executed only out of [India], and not being a bill of exchange or promissory note, may be stamped within three months after it has been first received in [India].

How do I find court cases under Section 18 of the Indian Stamp Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 18, section 18 Stamp Act, section 18 of the Indian Stamp Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 18 of the Indian Stamp Act, and has it changed?

2 instruments name it without being made under it, most recently Notification under The Indian Stamp Act, 1899 in Year 2016 (2016), then The Indian Stamp Rules 1925 (as in force of Tamil Nadu) (1964).

When did Section 18 of the Indian Stamp Act come into force?

Section 18 of the Indian Stamp Act, cited as Stamp Act 18, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.