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Section9B
The Indian Stamp Act, 1899

Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories

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 1

Section 9B of the Indian Stamp Act, 1899 deals with instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories. Notwithstanding anything contained in this Act,-- (a) when any issue of securities is made by an issuer otherwise than through a stock exchange or depository, the stamp-duty on each such issue shall be payable by the issuer, at the place where its registered office is located, on the total market va The Act came into force on 01 Jul 1899.

1[9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.--Notwithstanding anything contained in this Act,--

(a) when any issue of securities is made by an issuer otherwise than through a stock exchange or depository, the stamp-duty on each such issue shall be payable by the issuer, at the place where its registered office is located, on the total market value of the securities so issued at the rate specified in Schedule I;

(b) when any sale or transfer or reissue of securities for consideration is made otherwise than through a stock exchange or depository, the stamp-duty on each such sale or transfer or reissue shall be payable by the seller or transferor or issuer, as the case may be, on the consideration amount specified in such instrument at the rate specified in Schedule I.]

Section 9B, The Indian Stamp Act, 1899 (Act 2 of 1899).

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 9B

What does Section 9B of the Indian Stamp Act deal with?

Section 9B of the Indian Stamp Act is headed "Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories". [9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.--Notwithstanding anything contained in this Act,-- (a) when any issue of securities is made by an issuer otherwise than through a stock exchange or depository, the stamp-duty on each such

How do I find court cases under Section 9B 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 9B, section 9B Stamp Act, section 9B 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 9B of the Indian Stamp Act, and has it changed?

One instrument names it without being made under it, most recently Amendments to the Indian Stamp Act, 1899 (2019).

When did Section 9B of the Indian Stamp Act come into force?

Section 9B of the Indian Stamp Act, cited as Stamp Act 9B, 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.