Instrument executed in India.

All instruments chargeable with duty and executed by any person in 1[India] shall be stamped before or at the time of execution. STATE AMENDMENT Assam-- Amendment of section 17.--In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:-- "Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A." [Vide Assam Act 22 of 2004, s. 3]