It is a direct tax collected by State Governments under Section 3 of the Indian Stamp Act, 1899. A Stamp Duty paid document is considered a legal document which can be presented as evidence in court of law.

As per Government Notification (CG-DL-E-30032020-218954) dated 30th March 2020, the implementation of Unified Stamp Duty is effective 01st of July 2020 replacing the existing state wise levy ...read more.