Section 17: Instrument executed in India

All instruments chargeable with duty and executed by any person in [India] shall be stamped before or at the time of execution.

State amendments to this section

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]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 17

No Supreme Court judgment in our database cites this section yet.