Articles 12 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Six Articles of Schedule I cover documents that support or end other transactions: an award by an arbitrator or umpire (Article 12), an appraisement or valuation (Article 8), an instrument of cancellation (Article 17), a certified copy or extract (Article 24), a counterpart or duplicate (Article 25) and a notarial act (Article 42). The central Schedule prints small amounts for each, and several are tied to the bond duty in Article 15.
An award and a valuation are charged at the bond duty where the amount or value is up to Rs. 1,000, and five rupees otherwise. A cancellation, if attested, is five rupees; a certified copy is eight annas or one rupee; a counterpart is charged as the original where the original's duty is not above one rupee, and one rupee otherwise; a notarial act is one rupee. These are the central text's amounts and not the duty payable today: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed.
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021). Later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so check that State's schedule; this article explains the central Act only.
A note on Article 25
In the stretch from Article 25 to Article 35 the copy prints the duty column out of line with the descriptions, so the duty of Article 25 is not printed beside its clauses. We have rebuilt it in sequence: 25(a) "The same duty as is payable on the original", 25(b) "One rupee". The official text should be checked.
The Articles in a table
| Article | Description of instrument as printed | Proper stamp-duty as the central Schedule prints it | Exemptions as printed |
|---|---|---|---|
| 12(a) | Award: any decision in writing by an arbitrator or umpire, not being an award directing a partition, on a reference made otherwise than by an order of the Court in the course of a suit, where the amount or value of the property to which the award relates as set forth in the award does not exceed Rs. 1,000 | The same duty as a Bond (No. 15) for such amount | Award under the Bombay District Municipal Act, 1873, section 81, or the Bombay Hereditary Offices Act, 1874, section 18 |
| 12(b) | The same, in any other case | Five rupees | The same exemption |
| 8(a) | Appraisement or valuation made otherwise than under an order of the Court in the course of a suit, where the amount does not exceed Rs. 1,000 | The same duty as a Bond (No. 15) for such amount | (a) valuation made for the information of one party only and not obligatory between parties by agreement or operation of law; (b) appraisement of crops to ascertain the amount to be given to a landlord as rent |
| 8(b) | The same, in any other case | Five rupees | The same exemptions |
| 17 | Cancellation: instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for | Five rupees | None printed |
| 24(i) | Copy or extract certified to be a true copy or extract, by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees, if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed one rupee | Eight annas | (a) and (b), below |
| 24(ii) | The same, in any other case | One rupee | (a) and (b), below |
| 25(a) | Counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid, if the duty with which the original instrument is chargeable does not exceed one rupee | The same duty as is payable on the original | Counterpart of any lease granted to a cultivator, when the lease is exempted from duty |
| 25(b) | The same, in any other case | One rupee | The same exemption |
| 42 | Notarial act: any instrument, endorsement, note, attestation, certificate or entry (not being a protest, No. 50) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public | One rupee | None printed |
The Bombay Acts in the Article 12 exemption are old laws quoted as printed; the reader should check the current law for the corresponding provision. If you need an award, a valuation or a cancellation reviewed or drafted, our affidavit and declaration drafting service can help.
Article 12: award
The Article applies to an award on a reference made "otherwise than by an order of the Court in the course of a suit", and it excludes an award directing a partition (that is covered under the partition Article; see our article on Articles 31, 33, 45 and 55). The test is "the amount or value of the property to which the award relates as set forth in such award". For the content of an arbitral award as a matter of arbitration law, see our article on section 31 of the Arbitration and Conciliation Act, 1996.
Article 8: appraisement or valuation
A valuation made under an order of the Court in a suit is outside the Article. The two exemptions limit it further: a valuation made for the information of one party only, and not binding on the parties by agreement or by operation of law, is exempted; so is an appraisement of crops made to ascertain the amount to be given to a landlord as rent. The cross-entry "Valuation. See Appraisement (No. 8)" is printed in the alphabetical list.
Article 17: cancellation
Article 17 charges a cancellation only "if attested and not otherwise provided for". The copy adds a "See also" entry listing Release (No. 55), Revocation of Settlement (No. 58-B), Surrender of Lease (No. 61) and Revocation of Trust (No. 64-B), which are charged under their own Articles. So a cancellation that is not attested is outside the Article on its words, and one that is a release, revocation or surrender is charged under the Article for that instrument. For the practical page, see our guide to stamp duty on a cancellation deed.
Article 24: certified copy or extract
The Article covers a copy or extract certified to be a true copy "by or by order of any public officer" and "not chargeable under the law for the time being in force relating to court-fees". The charge depends on the original: eight annas where the original was not chargeable or its duty did not exceed one rupee, and one rupee otherwise.
Exemptions. (a) A copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. (b) A copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials. The footnotes show clause (b) as substituted by Act 5 of 1906, s. 7, and the word "divorces" as inserted by Act 10 of 1914.
Article 25: counterpart or duplicate
This Article charges a counterpart of an instrument that has already paid its proper duty. If the original's duty did not exceed one rupee, the counterpart pays the same; otherwise it pays one rupee. This matches the proviso to section 6 of the Act, which limits the duty on a counterpart or duplicate to one rupee; see our article on section 6. The exemption is a counterpart of a lease granted to a cultivator, when the lease is exempted from duty. Under section 29(d) the expense of a counterpart of a lease is borne by the lessor in the absence of agreement to the contrary.
Article 42: notarial act
Article 42 charges any instrument, endorsement, note, attestation, certificate or entry made or signed by a Notary Public "in the execution of the duties of his office", or by any other person lawfully acting as a Notary Public, but not a protest, which has its own Article (No. 50). The copy adds "See also Protest of bill or note (No. 50)".
An example using the Schedule's mechanics
An arbitrator decides a dispute between Kiran Traders and a supplier and makes an award relating to property valued at Rs. 800 as set forth in the award. Article 12(a) applies, so the duty is the bond duty on Rs. 800: the band that exceeds Rs. 700 and does not exceed Rs. 800, for which the central Schedule prints four rupees. That figure is the central text's; the State where the award is made fixes the duty actually payable. If the award had directed a partition, Article 12 would not apply. For the counterpart, suppose the original agreement paid one rupee: a counterpart would pay "the same duty as is payable on the original", and one paying more would pay one rupee, the figure the proviso to section 6 also points to.
What the text does not say
The copy consulted does not say what "attested" means for Article 17, or how "value" is measured for a valuation. Nothing is stated beyond the printed words.
Need help with awards, valuations and cancellations?
If you hold or must produce an award, a valuation report or a cancellation deed and want to know which Article applies, our team can help under our affidavit and declaration drafting service. We read the paper against the Article and the State's schedule.
Key takeaways
- Awards (Article 12) and valuations (Article 8) are charged at the bond duty up to Rs. 1,000 and five rupees otherwise.
- A cancellation is charged five rupees only if attested and not otherwise provided for.
- A certified copy is eight annas or one rupee, with two exemptions; a counterpart follows the original or is one rupee; a notarial act is one rupee.
- The copy prints the duty column of Article 25 out of line; the duty has been rebuilt in sequence.
- All amounts are the central text's; the State where the instrument is executed fixes the duty payable.
Read next
- Section 6 of the Indian Stamp Act, 1899: instrument falling under several descriptions and duty on counterparts
- Articles 31, 33, 45 and 55 of Schedule I: exchange, gift, partition and release
- Articles 15, 16, 26, 34, 56 and 57 of Schedule I: bonds
- Affidavit: definition, types, format and legal requirements
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.