Feb 23, 2021
Adv. Rajat Wadhwa
IntroductionThe Indian Stamp Act, 1899 (In short ISA) prescribes Stamp Duty payable inter-alia on transfer of Immovable Property. The mode for transfer of Immovable Property can be Sale, Gift or Exchange as defined in the Transfer of Property Act, 1882 (In Short ‘TPA’). Since ‘stamp duty’ is a state subject, it varies from state to state....