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