Bare Act

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968

Tax19683 sections

This legislation amends the principal Indian Stamp Act to regulate stamp duty charges on legal instruments executed within or brought into the Union territory. It determines the specific duty rates applicable under Schedule I-A for legal agreements, deeds, and conveyances executed locally or executed outside the territory relating to local property or transactions. The law protects citizens and businesses by ensuring clear tax rules for property transactions, commercial contracts, and legal deeds, while providing explicit stamp duty exemptions for instruments executed by or on behalf of the Government and those involving registered ships or vessels.

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