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        Section 40 - Amendment of Act 2 of 1899

        Finance Act, 1976
        Chapter V
        MISCELLANEOUS

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        Stamp duty revision: rates increased for specified stamp articles, altering prescribed stamp obligations and compliance. Amendment to the Indian Stamp Act, 1899 revises specified entries in Schedule I by substituting higher stamp-duty amounts for certain articles, with effect from 1 June 1976, altering the tariff in the Proper Stamp-duty column without changing the Act's broader structure.
                          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 revision: rates increased for specified stamp articles, altering prescribed stamp obligations and compliance.

                                Amendment to the Indian Stamp Act, 1899 revises specified entries in Schedule I by substituting higher stamp-duty amounts for certain articles, with effect from 1 June 1976, altering the tariff in the Proper Stamp-duty column without changing the Act's broader structure.


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