Bombay Stamp Act, 1958 Schedule I PDF
Bombay Stamp Act, 1958 Schedule I PDF
Bombay Stamp Act, 1958 Schedule I PDF
Schedule I
Stamp Duty On Instruments
Sr.No.
Description of Instrument
1.
ACKNOWLEDGEMENT of --
Twenty paise.
(b) exceeds rupees 1,000 but does not exceed rupees Fifty paise.
5,000;
(c) exceeds rupees 5,000 but does not exceed rupees
10,000; and,
One rupee.
Fifty rupees.
5.
These words were substituted for the words "one hundred rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(a).
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3.
4.
5.
6.
These words were substituted for the words "one thousand rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(b)(1)(i).
3.
These words were substituted for the words "one hundred rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(b)(1)(ii).
4.
These words were substituted for the words "five hundred rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(b)(2)(i).
5.
These words were substituted for the words "fifty rupees" as Amended by Mah. Tax Laws (Levy and
Amendment) Act, 2001, s. 6(b)(1)(ii).
6.
Sub-clause (iii) was substituted as Amended by Mah. Tax Laws (Levy and Amendment) Act,
2001, s. 6(b)(3).
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fifty rupees.
Explanation I. Omitted
Explanation II. Omitted
(h) if not otherwise provided for.
Twenty rupees.
Exemptions
Agreement or its records or Memorandum of
Agreement-(a) for or relating to the purchase of sale of goods or
merchandise exclusively, not being an agreement or
memorandum of agreement chargeable under entry
(d), entry (e), entry (f) or entry (g) of this Article or a
note or memorandum chargeable under Article 43;
(b) Omitted
(c) Omitted
AGREEMENT TO LEASE : See Lease (Article 36).
STAMPS TO BE USED -- Non-Judicial Stamp Paper
(NJ) under Rule 6 or
Impressed Label/Special Adhesive Stamp affixed by
Proper Officer under Rule 11.
for Art. 5 (g-a) & (g -d)
for Art. 5 (a) to (g) adhesive under section 11
for Art. 5 (h) impressed stamp under Rule 6
6.
Clause (1) and (2) were substituted by the Mah. Tax Laws (Levy and Amendment) Act, 2002, s. 8
(w.e.f 1-05-2002)
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*1.
Exemption
(1) Omitted
(2) Letter of hypothecation accompanying a bill of
exchange.
*2
Explanation re-numbered as "Explanation I" by Mah. Tax Laws (Levy and Amendment) Act, 2002, s.
8(a)(ii), (w.e.f 1-05-2002)
*2
This Explanation was added by the Mah. Tax Laws (Levy and Amendment) Act, 2002, s. 8(a)(ii),
(w.e.f 1-05-2002)
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7.
Exemption
(a) Appraisement on 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.
STAMPS TO BE USED -- Non-Judicial Stamp Paper
(NJ) under Rule 6 or
Impressed Label/Special Adhesive Stamp affixed by
Proper Officer under Rule 11.
9.
10.
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1.
These words were added as Amended by Mah. Tax Laws (Levy and Amendment) Act, 2001, s. 6(c).
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12.
Exemption
Award under section 18 of the Bombay Hereditary
Offices Act, 1874 (Bom III of 1874) or section 330
of the Maharashtra Municipalities Act, 1965 (Mah.
XL of 1965).
STAMPS TO BE USED -- Non-Judicial Stamp Paper
under Rule 6 or Special Adhesive Stamp affixed by
Proper Officer under Rule 11.
13
*1.
[Five rupees.]
Exemption
Bond when executed by any person for the purpose
of guaranteeing that the local income derived from
private subscriptions or a charitable dispensary or
hospital or any other object of public utility shall not
be less than a specific sum per mensem.
STAMPS TO BE USED -- Non-Judicial Stamp Paper
under Rule 6 or Special Adhesive Stamp affixed by
Proper Officer under Rule 11.
14
*1.
These words were substituted for the words "Twenty rupees" by the Mah. Tax Laws (Levy
and Amendment) Act, 2002, s. 8(b), (w.e.f 1-05-2002)
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1.
18.
1.
These words were substituted for the words "Fourty rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(d).
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under Rule 6 or
Special Adhesive Stamp affixed by Proper Officer
under Rule 11.
19.
CLEARANCE LIST, relating to the transactions for The sum of duties payable under
the purchase or sale of bullion or species submitted to Article 5(e) or 43(b), as the case
the clearing house of a Bullion Association.
may be, in respect of each of the
entries in such list on the units of
transactions or part thereof.
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CLEARANCE LIST, relating to the transactions for The sum of duties payable under
the purchase or sale of yarn of any kind, non-mineral Article 5(g) or 43(d), as the case
oils or spices of any kind.
may be, in respect of each of the
entries in such list on the units of
transactions or parts thereof.
STAMPS TO BE USED - Impressed Labels (Rule
11) or Special Adhesive Stamp affixed by Proper
Officer under Rule 19.
24.
1.
1.
These words were substituted for the words "One hundred rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(c).
2.
Substituted for "if relating to movable property, for every rupees 500 or part thereof--fifteen
rupees" by Notification No. MUDRANK-2002/875/CR-173/M-1. 01.05.2002
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Thirty-five rupees.
1.
Five rupees.
[***]
2.
Fifteen rupees.]
Twenty rupees.
1.
Entry (B) deleted by the Bombay Stamp (Third Amendment) Act, 2003.
Entry (C) substituted by the Bombay Stamp (Third Amendment) Act, 2003.
These words were substituted for the words "Fifty rupees" by the Bombay Stamp (Third Amendment) Act,
2003
4
These words were substituted for the words "Fifty rupees" by the Bombay Stamp (Third Amendment)
Act, 2003
2.
3.
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2.
(e) Omitted
Exemption Assignment of copyright under the
Copyright Act, 1957 (IXV of 1957).
1
This figure was substituted for the figure "10,00,000" by the Bombay Stamp (Third Amendment) Act,
2003
2.
Sub-entry (v) was substituted by the Bombay Stamp (Third Amendment) Act,
3.
2003. Clause (da) was substituted by Mah. 1 of 2002, (w.e.f. 1-1-2000.)
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Explanation II.--For the purpose of clause (d),-(i) unit includes a flat, apartment, tenement, block
or any other unit by whatever name called;
(ii) where a building consists of units used for both
residential and non-residential purposes, then the
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27.
30.
1.
Fifty rupees.
1.
These words were substituted for the words "Fifty rupees" as Amended by Mah. Tax Laws
(Levy and Amendment) Act, 2001, s. 6(f).
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1.
These words were substituted by the Bombay Stamp (Third Amendment) Act, 2003.
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lakh rupees.]
STAMPS TO BE USED -- Non - Judicial Stamp
Paper Rule 6 or
Impressed Label /Special Adhesive Stamp Paper
Rule 11.
34.
INDEMNITY BOND
2.
Proviso added by Mah. Tax Laws (Levy and Amendment) Act, 2002, s.8(d), (w.e.f. 1-5-2002).
2. These words were substituted for the words "One hundred rupees" as Amended by Mah. Tax Laws (Levy
and Amendment) Act, 2001, s. 6(g).
1.
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Article 36A was substituted by the Mah. Tax Laws (Levy and Amendment) Act, 2002, s.8(e), (w.e.f.
1-5-2002).
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