Amendment of section 3

In section 3 of the principal Act, after the proviso, the following proviso shall be inserted, namely:–– “ Provided further that except as otherwise expressly provided in this Act and notwithstanding anything contained in clause (a) , clause (b) , clause (c) or the Schedule as so substituted by the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, the amount indicated in the Schedule shall be the duty chargeable on the following instruments, namely:––

1. (1) every instrument mentioned in the Schedule as chargeable with duty mentioned therein which, not having been previously executed by any person, is executed in the Union territory;
2. (2) every instrument mentioned in Schedule as chargeable with duty mentioned therein which, not having been previously executed by any person, is executed out of the Union territory, on or after the date of commencement of the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026, and relates to any property situated or to any matter or thing done in the Union territory.”.