Section8D
The Indian Stamp Act, 1899

Agreement or document for assignment of receivables not liable to stamp duty

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

Section 8D of the Indian Stamp Act, 1899 deals with agreement or document for assignment of receivables not liable to stamp duty. duty. --Notwithstanding anything contained in this Act or any other law for the time being in force, any agreement or other document for assignment of receivables as defined in clause (p) of section 2 of the Factoring Regulation Act, 2011 in favour of any factor as defined in clause (i) of section 2 The Act came into force on 01 Jul 1899.

1[8D. Agreement or document for assignment of receivables not liable to stamp-duty. --Notwithstanding anything contained in this Act or any other law for the time being in force, any agreement or other document for assignment of receivables as defined in clause (p) of section 2 of the Factoring Regulation Act, 2011 in favour of any factor as defined in clause (i) of section 2 of the said Act shall not be liable to duty under this Act or any other law for the time being in force.]

Section 8D, The Indian Stamp Act, 1899 (Act 2 of 1899).

Questions about Section 8D

What does Section 8D of the Indian Stamp Act deal with?

Section 8D of the Indian Stamp Act is headed "Agreement or document for assignment of receivables not liable to stamp duty". [8D. Agreement or document for assignment of receivables not liable to stamp-duty.

How do I find court cases under Section 8D 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 8D, section 8D Stamp Act, section 8D of the Indian Stamp Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 8D of the Indian Stamp Act come into force?

Section 8D of the Indian Stamp Act, cited as Stamp Act 8D, 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.