17. Instrument executed in India
All instruments chargeable with duty and executed by any person in [India] shall be stamped before or at the time of execution.
Amendment notes (1)
- Subs w.e.f. 1-4-1956 . Subs. by Act 43 of 1955, s. 2, for "the States" (w.e.f. 1-4-1956).
State amendments
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]