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Any instrument that records transaction requires stamp duty to be paid on it. Stamp Duty (Stamp Duty Payment) proves to be an evidence for the transaction and can also be admitted in a court of law. The Stamp Act 1899 was introduced by the Government of India and from time to time amendments are being made. Stamp Act provides 2 lists for levying stamp Duty i.e.
The items which are mentioned in the Union list on that item duty will be levied by the Union Government and the items which are mentioned in the State List, the state government shall charge the duty on the same.
Apart from the list mentioned in the Union list, all other duties shall be paid to the State Government.
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