When is Stamp Duty Payable?

Stamp duty is a legal fee required for the validity and execution of documents. It is typically imposed on various types of legal documents, such as sale deeds, leases, marriage certificates, etc.

Situations for Paying Stamp Duty

• Execution of Documents:
  • When a significant legal document, such as a property sale deed or lease, is executed, stamp duty must be paid.
• For Legal Validity:
  • If a document is executed without paying stamp duty, it may not hold legal validity in the eyes of the law.
• At the Time of Registration:
  • If a document is submitted for registration, stamp duty must be paid first. Generally, registration requires the payment of stamp duty.
• Other Specific Circumstances:
  • In some states, government orders, contracts, or other legal actions may also require the payment of stamp duty.

Summary

Stamp duty is payable when executing legal documents, registering them, or when they are presented to obtain legal validity.