Bare Act
The Indian Stamp (Delhi Amendment) Act, 2010
The Indian Stamp (Delhi Amendment) Act, 2010 modernizes stamp duty rules within the National Capital Territory of Delhi to cover digital financial transactions. It amends the Indian Stamp Act of 1899 by defining stock exchanges and trade associations, while expanding the legal definitions of documents and signatures to include electronic records under India's Information Technology Act. It applies to stock exchanges, trading members, brokers, and investors conducting security and commodity trades in Delhi. By imposing stamp duty on electronic contract notes and transaction records, the law ensures tax collection keeps pace with modern electronic trading while standardizing stamp duty obligations for financial market participants.
- 0. Preamble
- 1. The. Secretary (GAD), Govt. of NCT of Delhi (in duplicate with Hindi version) with
- 2. The Secretary to Govl. of India, Ministry of Home Affairs, New Delhi.
- 3. The Secretary to Govl. of India, Ministry of Finance, New Delhi.
- 5. The Principal Secretary to the Chief Minister, Govt. of National Capital Territory of
- 6. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.
- 9. The Joint Secretary (Law), ONCT of Delhi, Delhi Sachivalaya, I.
- 10. New Delhi.
- 12. Website.>.
Some statutory text is still being prepared for this language version.
PDF: pending for this language.