Articles 23 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.
Article 23 is the scale on which a conveyance is charged. Article 23A takes the contract that operates as part performance in a Union territory and charges it at ninety per cent. of the conveyance duty. Article 18 charges the certificate of sale given to the purchaser at a public auction by a Civil or Revenue Court, the Collector or another Revenue-officer, and for larger purchase-money it points back to Article 23.
The central Schedule prints a scale for Article 23 that runs from eight annas, where the consideration does not exceed Rs. 50, up to ten rupees for the band above Rs. 900 and up to Rs. 1,000, then five rupees for every Rs. 500 or part thereof in excess of Rs. 1,000. Article 23A prints ninety per cent. of the duty as a conveyance, and Article 18 prints two annas, four annas and then the conveyance duty on the purchase-money. These are the central text's amounts, 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. Section 2(10) defines "conveyance"; see our article on the definitions of conveyance, bond, lease, mortgage-deed and settlement.
Article 23: conveyance
Article 23 is headed "Conveyance not being a Transfer charged or exempted under No. 62". The test is "the amount or value of the consideration for such conveyance as set forth therein". The copy prints the scale as follows.
| Consideration as set forth in the conveyance | Proper stamp-duty as the central Schedule prints it |
|---|---|
| Does not exceed Rs. 50 | Eight annas |
| Exceeds Rs. 50, does not exceed Rs. 100 | "One rupees" (as printed) |
| Exceeds Rs. 100, does not exceed Rs. 200 | Two rupees |
| Exceeds Rs. 200, does not exceed Rs. 300 | Three rupees |
| Exceeds Rs. 300, does not exceed Rs. 400 | Four rupees |
| Exceeds Rs. 400, does not exceed Rs. 500 | Five rupees |
| Exceeds Rs. 500, does not exceed Rs. 600 | Six rupees |
| Exceeds Rs. 600, does not exceed Rs. 700 | Seven rupees |
| Exceeds Rs. 700, does not exceed Rs. 800 | Eight rupees |
| Exceeds Rs. 800, does not exceed Rs. 900 | Nine rupees |
| Exceeds Rs. 900, does not exceed Rs. 1,000 | Ten rupees |
| For every Rs. 500 or part thereof in excess of Rs. 1,000 | Five rupees |
The copy prints "One rupees" in the second row; we flag the slip and quote it. From the third row the copy uses "Ditto ... ditto" shorthand for the bands.
Exemptions printed. There are two. Clause (a) is the assignment of copyright by entry made under the Indian Copyright Act, 1847 (20 of 1847), section 5; the footnote shows that certain words were numbered as clause (a) by Act 48 of 2001, s. 11. The reader should check the current law for the corresponding provision, and no replacement Act is named here. Clause (b) says that, for the purpose of the Article, the portion of duty paid on a document falling under Article 23A is excluded when computing the duty payable on a corresponding document relating to the completion of the transaction in any Union territory under Article 23. The footnote shows clause (b) as inserted by Act 48 of 2001, s. 11, with effect from 24-9-2001.
Cross-entries. The copy prints "Co-partnership-deed. See Partnership (No. 46.)" and also "Assignment. See Conveyance (No. 23), Transfer (No. 62), and Transfer of Lease (No. 63), as the case may be." A transfer charged or exempted under Article 62 is carved out of Article 23.
A buyer or seller who wants the consideration clause and the stamping of a deed checked before signing can use our legal due diligence service.
Article 23A: conveyance in the nature of part performance
Article 23A is headed "Conveyance in the nature of part performance". It covers "contracts for the transfer of immovable property in the nature of part performance in any Union territory under section 53A of the Transfer of Property Act, 1882 (4 of 1882)". The central Schedule prints the duty as "Ninety per cent. of the duty as a Conveyance (No. 23)". The footnote marker against the Article head is the same one that is printed against clause (a) of the exemptions, and the footnote itself speaks of numbering certain words as clause (a) by Act 48 of 2001, s. 11; we do not tie it further.
Two points follow from the words. First, the Article is confined by its terms to a Union territory. The copy consulted says nothing about a State, and we say nothing about any State's treatment of such contracts. Secondly, the interplay with Article 23(b) is that the portion of duty already paid on the Article 23A document is excluded when the corresponding conveyance completing the transaction is charged.
For the doctrine of part performance itself, see our article on section 53A of the Transfer of Property Act, 1882. The Stamp Act text consulted adds nothing on that doctrine.
Article 18: certificate of sale
Article 18 is headed "Certificate of sale (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue-officer". The copy prints:
| Article | Description of instrument as printed | Proper stamp-duty as the central Schedule prints it | Exemptions as printed |
|---|---|---|---|
| 18(a) | Where the purchase-money does not exceed Rs. 10 | Two annas | None printed |
| 18(b) | Where the purchase-money exceeds Rs. 10 but does not exceed Rs. 25 | Four annas | None printed |
| 18(c) | In any other case | The same duty as a conveyance (No. 23) for a consideration equal to the amount of the purchase-money only | None printed |
The words "in respect of each property put up as a separate lot and sold" mean that the duty is worked out lot by lot. The words "purchase-money only" in clause (c) are to be read with section 24 of the Act, whose proviso refers to the certificate of sale in Article 18; our article on section 24 (transfer in consideration of debt or subject to mortgage) explains the interplay. Section 28 on conveyances in parts and to sub-purchasers is also relevant to how the consideration is apportioned; see our article on section 28.
Who bears the stamp expense
Section 29 puts the expense, in the absence of an agreement to the contrary, on the grantee in the case of a conveyance (including reconveyance of mortgaged property) and on the purchaser in the case of a certificate of sale to which the certificate relates. Article 23A is not separately named there. Our article on section 29 sets out the full list.
An example using the scale's mechanics
Take an invented conveyance in which Neelam sells a plot to Rakesh and the deed sets forth the consideration as Rs. 750. The consideration "exceeds Rs. 700 but does not exceed Rs. 800", the band for which the central Schedule prints eight rupees. That is the central Schedule's figure only: it is not the duty Neelam and Rakesh would pay today, because the duty on most instruments is fixed by the State where the deed is executed. Under section 29 the expense falls on the grantee, Rakesh, unless they agree otherwise.
Now take an auction in which a Civil Court sells one lot to Imran for Rs. 20 and issues a certificate of sale. The purchase-money exceeds Rs. 10 but does not exceed Rs. 25, so the band is Article 18(b), which prints four annas. Imran, the purchaser, bears the expense under section 29(f).
For the wider topics of a sale deed and a registered transfer, see our guide to stamp duty on a sale deed and conveyance deed.
What the text does not say
The copy consulted prints no State rates and no figures for a part-performance contract in a State. It does not explain what counts as "consideration" beyond what the Act says elsewhere. We state nothing from outside the central text.
Need help with a sale deed or auction certificate?
If you are buying or selling property and want the deed, the consideration and the stamping read together, our team can do that under our legal due diligence service. We start with the document and the State's schedule, and tell you where the central Act leaves the matter to the State.
Key takeaways
- Article 23 charges a conveyance on the consideration set forth in it, on the scale printed above.
- Article 23A charges a part-performance contract in a Union territory at ninety per cent. of the Article 23 duty; Article 23(b) excludes that portion when the completing conveyance is charged.
- Article 18 charges a certificate of sale lot by lot: two annas, four annas, and then the conveyance duty on the purchase-money.
- The grantee bears a conveyance and the purchaser bears a certificate of sale, absent contrary agreement.
- All amounts are the central text's; the State where the instrument is executed fixes the duty actually payable.
Read next
- Articles 31, 33, 45 and 55 of Schedule I: exchange, gift, partition and release
- Articles 35, 61 and 63 of Schedule I: lease, surrender of lease and transfer of lease
- Section 24 of the Indian Stamp Act, 1899: transfer in consideration of debt or subject to mortgage
- Section 54 of the Transfer of Property Act, 1882: sale of immovable property
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.