Indian Stamp Act, 1899

11. Use of adhesive stamps

The following instruments may be stamped with adhesive stamps, namely,-

(a) instruments chargeable ³³[with a duty not exceeding ten naye paise], except parts of bills of exchange payable otherwise than on demand and drawn in sets;

(b) bills of exchange ^33A[***] and promissory notes drawn or made out of ³[India];

(c) entry as an advocate, vakil or attorney on the roll of a High Court;

(d) notarial acts; and

(e) transfers by endorsement of shares in any incorporated company or other body corporate.

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