The Indian Stamp Act – An Exhaustive Section-wise Commentary with State Amendments by S Krishnamurthi Aiyar – 10th Edition 2025

Description

S Krishnamurthi Aiyar The Indian Stamp Act is a comprehensive guide that provides detailed commentary on the Indian Stamp Act, 1899. This edition includes the latest amendments to the Central Act as well as various State Amendments. The book is designed to offer clarity and ease of understanding through extensive notes, comments, and case law references. It serves as a valuable tool for navigating the complexities of the Indian Stamp Act and related state-specific legislation.

Key Features:

Revised in light of the J&K Reorganisation Act and the Finance Acts of 2019, 2021 and 2023
Covers state-specific stamp duty laws, rules, and notifications, making it relevant for practitioners across different states
Incorporates latest case laws like In Re, Interplay between Arbitration Agreements under A&C Act, 1996 and Stamp Act, 1899, State of Maharashtra v National Organic Chemical Industries Ltd, Rewa Tollway (P) Ltd v State of M P, G M Shahul Hameed v Jayanthi R Hegde, etc
Includes latest legislation like Maharashtra Stamp (Amendment) Ordinance, 2024, rules pertaining to e-payment of stamp duty by the Gujarat Legislature, determination of market value of instruments, and preparation and revision of market value guidelines by the Madhya Pradesh Legislature, etc
Essential resource for legal professionals, revenue officers, and anyone involved in the application of stamp duty laws