Duties by whom payable
Section 29 of the Indian Stamp Act, 1899 deals with duties by whom payable. In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne -- (a) in the case of any instrument described in any of the following Articles of Schedule I, namely:-- No. The Act came into force on 01 Jul 1899.
In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne --
(a) in the case of any instrument described in any of the following Articles of Schedule I, namely:--
No. 2. (Administration Bond),
1[No. 6 (Agreement relating to Deposit of Title-deeds, Pawn or Pledge),]
No. 13 (Bill of exchange),
No. 15 (Bond),
No. 16 (Bottomry Bond),
No. 26 (Customs Bond),
2* * * * *
No. 32 (Further charge),
No. 34 (Indemnity-Bond),
No. 40 (Mortgage-deed),
No. 49 (Promissory-note),
No. 55 (Release),
No. 56 (Respondentia Bond),
No. 57 (Security-bond or Mortgage-deed),
No. 58 (Settlement),
3* * * * *
4* * * * *
No. 62 (c). (Transfer of any interest secured by a bond, mortgage-deed or policy of insurance),--
by the person drawing, making or executing such instrument:
5[(b) in the case of a policy of insurance other than fire-insurance---by the person effecting the insurance;
(bb) in the case of a policy of fire-insurance--by the person issuing the policy;]
(c) in the case of a conveyance (including re-conveyance of mortgaged property) by the grantee: in the case of a lease or agreement to lease---by the lessee or intended lessee:
(d) in the case of a counterpart of a lease---by the lessor;
(e) in the case of an instrument of exchange 6[including swap]--by the parties in equal shares,
(f) in the case of a certificate of sale---by the purchaser of the property to which such certificate relates; 7***
(g) in the case of an instrument of partition---by the parties thereto in proportion to their respective shares in the whole property partitioned or, when the partition is made in execution of an order passed by a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs.
8[(h) in the case of sale of security through stock exchange, by the buyer of such security;
(i) in the case of sale of security otherwise than through a stock exchange, by the seller of such security;
(j) in the case of transfer of security through a depository, by the transferor of such security;
(k) in the case of transfer of security otherwise than through a stock exchange or depository, by the transferor of such security;
(l) in the case of issue of security, whether through a stock exchange or a depository or otherwise, by the issuer of such security; and
(m) in the case of any other instrument not specified herein, by the person making, drawing or executing such instrument.]
STATE AMENDMENT
Uttarakhand.--
Amendment of section 29.--In Section 29 of the Principal Act,--
(a) In clause (a), after the words (and figures, "No. 40 (Mortgage deed))," the words (and figures "No. 43 (Note or memorandum))," shall be inserted;
(b) after clause (f), the following clause shall be inserte
d, namely,--
"'(f-f) in the case of an Instrument of Gift by the donee;"
[Vide Uttarakhand Act 1 of 2016, s. 4]
Section 29, The Indian Stamp Act, 1899 (Act 2 of 1899).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 29
What does Section 29 of the Indian Stamp Act deal with?
Section 29 of the Indian Stamp Act is headed "Duties by whom payable". In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne -- (a) in the case of any instrument described in any of the following Articles of Schedule I, namely:-- No.
How do I find court cases under Section 29 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 29, section 29 Stamp Act, section 29 of the Indian Stamp Act. People searching for it also type indian stamp act 1899 section 29. 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 29 of the Indian Stamp Act, and has it changed?
2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Amendments to the Indian Stamp Act, 1899 (2019).
When did Section 29 of the Indian Stamp Act come into force?
Section 29 of the Indian Stamp Act, cited as Stamp Act 29, 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
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
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 14 Oct 2026. This page is not a substitute for legal advice.