Vidhi Codex

Bare Act

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

Tax196816 sections

This Act amends the Indian Stamp Act to update stamp duty rules for the Union territory of Goa, Daman and Diu. It introduces a new Schedule I-A to determine duty charges for specific instruments executed after a certain date, whether inside or outside the territory but relating to local property. The law requires higher stamp duty to be paid on instruments like sales, mortgages, or settlements if the original document would have attracted a higher rate. It also ensures that copies or duplicates of these documents are not accepted as valid evidence in court unless the full higher duty has been paid.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 3
  4. 4. Amendment of section 4
  5. 5. Amendment of section 6
  6. 6. Insertion of new section
  7. 9A. Power of State Government to consolidate duties in respect of receipts
  8. 10. Amendment of section 10
  9. 11. Amendment of section 11
  10. 24. Amendment of section 24
  11. 27. Schedule I-A, as the case may be” shall be added at the end.
  12. 29. Amendment of section 29
  13. 32. Article of Schedule I-A, as the case may be,” shall be inserted.
  14. 77. Amendment of section 77
  15. 78. Duty or allowance to be rounded off to the next higher multiple of five paise
  16. I-A. SCHEDULE I-A

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