Section 31 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.
Section 31 lets a person ask the Collector what stamp duty an instrument carries, before or after it is signed and whether or not it has been stamped. The Collector decides the duty, and section 32 then lets him certify that the full duty has been paid. This article covers section 31; the certificate is in the next article.
Any instrument, "whether executed or not and whether previously stamped or not", may be brought to the Collector, and the person bringing it may ask for his opinion on the duty by paying a fee which the Collector directs in each case, not exceeding five rupees and not less than fifty naye paise. The Collector may call for an abstract and for an affidavit or other evidence that all facts affecting the duty are fully and truly set forth. Evidence given cannot be used against the person in a civil proceeding except in an inquiry about the duty, and on paying the full duty he is relieved from any penalty incurred by omitting to state the facts truly.
What section 31 is for
This article follows 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 the State of execution must be checked. This article explains the central Act only, and the Collector in section 31 will apply the law and schedule that govern the instrument. The text consulted contains no rules on the form of application or the procedure before the Collector; that is not in the text consulted and is not described here.
The question section 31 answers is practical: before you sign, or when you find a document with a doubtful stamp, what duty applies? Section 31 gives you a route to an official opinion. If you need help preparing the document and the abstract, our legal due diligence service handles it. For the site's shorter guides on the same process, see when to approach the Collector and how to get the Collector's opinion.
Sub-section (1): the application and the fee
What can be brought
"Any instrument, whether executed or not and whether previously stamped or not." The width of these words is the point. An unsigned draft can be brought, which is the safer course when the duty is in doubt. An instrument that is already stamped can be brought to test whether the stamp is enough. An instrument that has been signed and left unstamped can be brought as well.
Who applies and what is asked
"The person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable." The words "if any" matter: the answer may be that no duty is payable.
The fee
The applicant pays "a fee of such amount (not exceeding five rupees and not less than fifty naye paise) as the Collector may in each case direct". The lower figure was substituted by Act 19 of 1958, s. 3, for "eight annas" (w.e.f. 1-10-1958), according to the footnote. Both amounts are quoted as printed; the text consulted does not show any later change. The fee is set in each case by the Collector within the two limits.
The Collector's duty
On receiving the application and the fee, "the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable". The word "shall" makes the determination mandatory. The test is the Collector's judgment, which he forms on the material before him.
Sub-section (2): abstract, affidavit and evidence
"For this purpose" (that is, to determine the duty) the Collector may require to be furnished with:
- an abstract of the instrument; and
- "such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein".
He "may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly". This is the other side of the rule in Section 27, which requires those facts to be set out in the instrument. Section 31(2) lets the Collector test them.
The two provisos
| Proviso | What it says | Effect |
|---|---|---|
| (a) | No evidence furnished in pursuance of the section "shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable" | Evidence given to obtain the opinion is protected from use in other civil proceedings |
| (b) | Every person who furnishes such evidence "shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid" | Relief from penalty for an earlier misstatement or omission, on paying the full duty |
Two limits should be noticed. Proviso (a) speaks of civil proceedings only; it says nothing about criminal proceedings. And proviso (b) relieves only the penalty "under this Act" for omitting to state the facts truly, and only on payment of the full duty. It is not a general amnesty. The penalty provision most directly in play is section 64, covered in Sections 63 and 64.
Worked example
Priya Nambiar and Rahul Sethi are about to sign a deed that combines a transfer of property with a loan arrangement, and they are unsure which description of instrument applies. They bring the unsigned draft to the Collector with the fee he directs, and he asks for an abstract and an affidavit that the facts are fully and truly set forth. After the abstract and affidavit are furnished, he determines the duty under sub-section (1). The deed is then stamped with that duty before signature. If they had signed first and stamped later, they would face the rules on impounding and penalty in Chapter IV instead.
How it fits with the next steps
- Certificate. After the duty determined under section 31 is paid, the Collector certifies by endorsement that the full duty has been paid (section 32). See Section 32. The certificate has time limits that run from execution or first receipt in India.
- Doubt. If the Collector himself feels doubt about the amount of duty, section 56(2) lets him state the case to the Chief Controlling Revenue-authority (see Section 56).
- Stamp already used. Where proceedings have been taken under section 31, the second proviso to section 26 treats the amount certified by the Collector as the stamp actually used on the date of execution (see Section 26).
- Impounding. An instrument that goes before a court or public office unstamped is dealt with under section 33 and following sections, not section 31.
What the text does not say
- It does not say that the Collector's opinion is binding on a court; it says what the Collector must do, and section 32(3) gives the effect of the endorsement.
- It does not name a form, a time for the Collector to decide, or a procedure for appearance. Rules, if any, are not in the text consulted.
- It does not mention electronic filing or any portal. Nothing of that kind is described here.
Need help with an adjudication application?
Preparing an abstract and affidavit that match the instrument takes care, since the Collector may refuse to proceed until they are furnished. Our team can prepare them and check the document through our legal due diligence support before you apply.
Key takeaways
- Section 31 lets any instrument, executed or not, stamped or not, be taken to the Collector for his opinion on the duty.
- The fee is directed by the Collector in each case, not exceeding five rupees and not less than fifty naye paise as printed.
- The Collector may call for an abstract and for an affidavit or other evidence that the facts affecting duty are fully and truly set forth.
- Evidence given is protected in civil proceedings except in an inquiry about the duty, and the person is relieved from penalty for the omission on paying the full duty.
- The duty determined is the duty under the law and schedule that apply to the instrument.
Read next
- Section 32 of the Indian Stamp Act, 1899: the Collector's certificate that full duty is paid
- Section 27 of the Indian Stamp Act, 1899: facts affecting duty to be set out
- Section 33 of the Indian Stamp Act, 1899: examination and impounding
- Adjudication of stamp duty: how to get the Collector's opinion
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.