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        F. Acts / Amendment Acts

        Section 16 - Amendment of Act 2 of 1899

        Finance Act, 1961

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        Stamp duty rounding rule amended: duty now rounded up to the next higher specified unit when not exact. Amendment to Schedule I, entry 47 of the Indian Stamp Act removes the words 'fifteen naye paise or' from sub-entry A(1)(i) and inserts a proviso in sub-entry E requiring that when the total duty payable is not a multiple of the smallest specified denomination, the total shall be rounded up to the next higher multiple of that denomination.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Stamp duty rounding rule amended: duty now rounded up to the next higher specified unit when not exact.

                                Amendment to Schedule I, entry 47 of the Indian Stamp Act removes the words "fifteen naye paise or" from sub-entry A(1)(i) and inserts a proviso in sub-entry E requiring that when the total duty payable is not a multiple of the smallest specified denomination, the total shall be rounded up to the next higher multiple of that denomination.


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