Sections 13 to 16 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.
Sections 13 to 16 of the Indian Stamp Act, 1899 deal with the practical layout of a stamped document. Section 13 says how an instrument must be written on stamped paper. Section 14 allows only one instrument on a piece of stamped paper, with a proviso for endorsements. Section 15 deems an instrument written against sections 13 or 14 to be unstamped. Section 16 provides for denoting, by the Collector, that duty has been paid on another instrument.
An instrument written on paper with an impressed stamp must be written so that the stamp appears on the face of the instrument and cannot be used for any other instrument (section 13). No second instrument chargeable with duty may be written on the same stamped paper (section 14). An instrument written in breach of either section is deemed unstamped (section 15). Where duty or exemption depends on duty paid on another instrument, the Collector can denote the payment by endorsement (section 16).
How to read this article
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021); later amendments should be checked. It explains the central Act only. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so the State must be checked for the stamp itself and any rules on its use. If you are about to prepare several documents for the same transaction, an agreement drafting review can help you plan which paper carries which document.
These four sections follow section 10 (how duty is paid) and sections 11 and 12 (adhesive stamps). Section 12 is covered in its own article.
Section 13: how to write an instrument on stamped paper
The section reads: "Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument."
There are two requirements, both about layout:
- The stamp must appear on the face of the instrument. The writing must be arranged so that the stamp is part of what is seen on the instrument's face.
- The stamp must not be capable of use for another instrument. The way the instrument is written must tie the stamp to this instrument alone.
The section applies to "paper stamped with an impressed stamp". It does not mention adhesive stamps, which are governed by section 12. "Paper" has the meaning in section 2(18), which includes vellum, parchment or any other material on which an instrument may be written.
Section 14: only one instrument on the same stamp
The section reads: "No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written".
The words "chargeable with duty" appear twice, so the prohibition concerns instruments that carry duty. The proviso allows what is not covered: "nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby."
An endorsement is therefore allowed on an instrument for two purposes:
- transferring any right created or evidenced by the instrument; or
- acknowledging the receipt of money or goods whose payment or delivery the instrument secures.
The endorsement must be either duly stamped or not chargeable with duty. An endorsement that is chargeable with duty and not duly stamped does not enjoy the proviso.
Section 15: the consequence of breach
Section 15 reads: "Every instrument written in contravention of section 13 or section 14 shall be deemed to be unstamped."
This is a heavy consequence. The stamp may be genuine and of the right amount, but if the instrument was written so that the stamp does not appear on its face (section 13), or a second chargeable instrument was written on the same stamped paper (section 14), the instrument is treated as unstamped. The effects of an unstamped instrument are in the later chapters, for example the rule on admissibility in section 35 (covered in its own article) and the penalty in section 62.
Section 16: denoting duty
Section 16 deals with a case where the duty on an instrument, or its exemption from duty, "depends in any manner upon the duty actually paid in respect of another instrument". In that case:
- the payment of the last-mentioned duty shall, "if application is made in writing to the Collector for that purpose, and on production of both the instruments", be denoted upon the first-mentioned instrument;
- the denoting is "by endorsement under the hand of the Collector or in such other manner (if any) as the State Government may by rule prescribe".
The footnote shows "State Government" was substituted by the A.O. 1950 for "collecting Government". The rule is not in the text consulted, so no alternative manner is described.
The section is a tool for linked instruments. For example, section 24 gives a mortgagee who buys the mortgaged property an entitlement to deduct from the duty payable on the transfer the amount of duty already paid on the mortgage. The second instrument's duty therefore depends on the duty actually paid on the first. Section 16 is the mechanism for recording on the second instrument what was paid on the first. See the article on section 24.
The four sections at a glance
| Section | Rule | Consequence or tool |
|---|---|---|
| 13 | Stamp must appear on the face of the instrument and not be usable for another | Breach: deemed unstamped (s.15) |
| 14 | No second chargeable instrument on a stamped paper that already carries one | Breach: deemed unstamped (s.15); proviso allows duly stamped or non-chargeable endorsements for transfer of a right or acknowledgment of receipt |
| 15 | An instrument written against s.13 or s.14 | Deemed to be unstamped |
| 16 | Duty depends on duty paid on another instrument | Collector's endorsement, on written application and production of both instruments, or the State rule's manner |
A worked example
Vasudha Estates buys stamp paper and prints a lease deed on it. Below the signature block, the clerk begins typing a separate licence agreement on the same sheet. Section 14 forbids this: a second instrument chargeable with duty cannot be written on a stamped paper that already carries one. Under section 15, the lease deed itself is deemed unstamped, because it is an instrument written in contravention of section 14. A better course is to use separate stamped paper for each chargeable instrument. If, instead, Vasudha's lessee transfers the lease by a short endorsement on the deed, the proviso to section 14 allows it if the endorsement is duly stamped or not chargeable with duty.
Need help planning a set of documents?
Which paper carries which document is a small decision that has large consequences for the stamping. Our agreement drafting service can help you plan a document set so that each instrument has its own stamped paper and the stamps appear where the Act requires.
Key takeaways
- Section 13: on stamped paper, write so the stamp appears on the face of the instrument and cannot be used for another.
- Section 14: no second chargeable instrument on a stamped paper that already carries one.
- Endorsements for transferring rights or acknowledging receipt are allowed if duly stamped or not chargeable.
- Section 15: breach of section 13 or 14 makes the instrument deemed unstamped.
- Section 16: the Collector can endorse that duty was paid on another instrument, on written application and production of both.
Read next
- Section 11-12 of the Indian Stamp Act, 1899: adhesive stamps and how to cancel them
- Section 17 of the Indian Stamp Act, 1899: instruments executed in India stamped before or at execution
- Section 24 of the Indian Stamp Act, 1899: transfer in consideration of debt or subject to mortgage
- Franking of documents: process and validity
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.