https://www.taxtmi.com/article/detailed?id=1607 Stamp papers do not have a statutory expiry for use; the statutory time limit governs only the ability to claim a refund for unused or spoiled papers. Administrative stamps record sale details but do not bar later use. Holders may surrender unused or damaged papers for refund subject to the temporal restriction applicable to reimbursement. Practitioners should prefer recent papers to avoid doubts about antedating, consider franking or adhesive stamps for lengthy documents, and check local refund procedures and rules when contemplating surrender or serialisation of papers. en-us Thu, 23 Feb 2012 08:26:45 +0530 Thu, 23 Feb 2012 08:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1607 Stamp papers do not have a statutory expiry for use; the statutory time limit governs only the ability to claim a refund for unused or spoiled papers. Administrative stamps record sale details but do not bar later use. Holders may surrender unused or damaged papers for refund subject to the temporal restriction applicable to reimbursement. Practitioners should prefer recent papers to avoid doubts about antedating, consider franking or adhesive stamps for lengthy documents, and check local refund procedures and rules when contemplating surrender or serialisation of papers. Articles Other Topics Thu, 23 Feb 2012 08:26:45 +0530 https://www.taxtmi.com/article/detailed?id=1607