Schedule I, Article 25: Article 25

COUNTERPART OR DUPLICATE of any instrument chargeable with duty and in respect of which the proper duty has been paid— (a) if the duty with which the original instrument is chargeable does not exceed four rupees; (b) in any other case EXEMPTION:— Counterpart of any lease granted to cultivator when such lease is exempted from duty. Proper stamp-duty: The same duty as is leviable on the original. Ten rupees.

Amendment history

• v2 · 2026-07-24 11:25:29 — Phase 2W reapply (text)

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