Sections 75-76 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 75 gives the State Government a general power to make rules to carry out the purposes of the Act, with fines for breach that may not exceed five hundred rupees. Section 76 says how rules take effect: they must be published in the Official Gazette, they then have effect as if enacted by the Act, and they must be laid before Parliament (central rules) or the State Legislature (State rules).
The State Government may make rules to carry out generally the purposes of the Act and may prescribe fines for breach, which in no case exceed five hundred rupees. Under section 76, all rules made under the Act must be published in the Official Gazette; once published, they have effect as if enacted by the Act. Central rules are laid before each House of Parliament for thirty days in total, and State rules are laid before the State Legislature. The rules themselves are not in the text consulted.
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, and the rules under section 75 are State rules; this article explains the central Act only.
Section 75: the general power
Section 75 is headed "Power to make rules generally to carry out Act". It reads: the State Government "may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof."
The section does three things.
- It names the rule-maker. The rule-maker is the State Government. The footnote in the copy consulted shows the words "State Government" as substituted by the A.O. 1950 for "collecting Government". We quote the footnote only as it prints. A reader who needs a rule made under this section should look to the State's own law, and can use our legal consultation service to have it read with the Act.
- It states the purpose. The rules are to carry out "generally the purposes of this Act". This is a general power. The Act also contains specific rule-making powers (for example sections 10, 16, 18, 37, 49 and 74) which are separate and which this section does not replace.
- It sets a cap on fines in rules. A rule may prescribe a fine for its breach, but the fine "shall in no case exceed five hundred rupees". The figure is the amount in the central text.
What section 75 does not do
- It does not give the Central Government a general power to make rules. The Central Government's rule-making power in the Act is the narrow one in section 73A, for Part AA of Chapter II. See our article on sections 73A and 73B.
- It does not itself fix any rate of duty. Duty is chargeable under the Act and its Schedule, and for most instruments the rate is that of the State where the instrument is executed.
- It does not print any rule. No State rule made under section 75, or under any other section, is in the text consulted, so none is described.
Section 76: publication and effect
Section 76 is headed "Publication of rules". It has four parts.
| Provision | What it says |
|---|---|
| 76(1) | All rules made under the Act "shall be published in the Official Gazette". |
| 76(2) | All rules so published "shall, upon such publication, have effect as if enacted by this Act". |
| 76(2A) | Every rule made by the Central Government under the Act is to be laid before each House of Parliament, while it is in session, for a total period of thirty days, which may be in one session or in two or more successive sessions. If, before the expiry of the session immediately following, both Houses agree in making a modification, or agree that the rule should not be made, the rule has effect only in the modified form, or has no effect, but without prejudice to the validity of anything done earlier under it. |
| 76(3) | Every rule made by the State Government under the Act is to be laid, as soon as may be after it is made, before the State Legislature. |
Sub-section (1)
The footnotes show sub-section (1) as substituted by the Adaptation of Laws Order, 1937. The requirement is plain: a rule made under the Act is to be published in the Official Gazette. The text does not say which Gazette (central or State) for which rule; the word is "the Official Gazette".
Sub-section (2)
This is the provision that gives a rule its force. A rule published as required has "effect as if enacted by this Act". It means that a published rule can be relied on in the same way as a provision of the Act itself, within the field the rule-making power allows. The text does not say what happens to a rule that goes beyond the power; we say nothing about it.
Sub-section (2A)
Sub-section (2A) was inserted by Act 7 of 2019, s. 20, with effect from 1-7-2020 (the footnote adds that it was earlier notified with effect from 9-1-2020 followed by 1-4-2020). It applies only to rules made by the Central Government. Since the only central rules under the Act are those under section 73A, its practical field is the securities provisions of Part AA.
Sub-section (3)
Sub-section (3) was inserted by Act 4 of 2005, s. 2 and the Schedule. It requires State rules to be laid before the State Legislature "as soon as may be after it is made". The sub-section does not set a period of days and does not say what the Legislature may do, and we add nothing.
Rules the Act leaves to the State
Because the Act leaves many practical matters to State rules, a reader will often find that the answer to a practical question is "the rule says". Examples in the Act are the supply and sale of stamps (section 74), the manner of showing that duty is paid where the Act is silent (section 10), and the stamping of an instrument with a stamp of sufficient amount but improper description (section 37). In each case the rule is not in the central text. See our article on sections 69 and 74 for the sale-of-stamps rules and penalty, and our guide to stamp duty on legal documents: overview and State-wise rules for the State picture.
An example with invented names
A State Government makes a rule under section 75 that requires a stamp vendor to keep a particular register, and the rule prescribes a fine for failing to do so. Section 75 allows the fine only up to five hundred rupees. Under section 76(1) the rule must be published in the Official Gazette; once published it has effect as if enacted by the Act under 76(2); and section 76(3) requires it to be laid before the State Legislature. A vendor, Anita Stamps, can therefore be bound by the rule from publication. If the rule prescribed a fine of one thousand rupees, it would exceed the ceiling the section sets. What the rule actually provides in any State is not in the central text.
What the text does not say
- It does not state whether a rule can be challenged, or what the consequence of not laying a rule before the Legislature is.
- It does not say how soon a State rule must be laid.
- It does not print any rule.
Need help reading the rules that apply to your documents?
If your documents are governed by a State's stamp rules and you want to know which rule applies to your transaction, our team can help through our legal consultation service. We start with the Act and the State rule together, so that you know what the central text leaves open.
Key takeaways
- Section 75 gives the State Government a general power to make rules to carry out the purposes of the Act, and to prescribe fines for breach not exceeding five hundred rupees.
- Section 76 requires publication in the Official Gazette, after which rules have effect as if enacted by the Act.
- Central rules are laid before each House of Parliament for a total of thirty days; State rules are laid before the State Legislature.
- The rules themselves are not in the text consulted.
Read next
- Sections 73A and 73B: central rules and SEBI and RBI instructions on securities stamp duty
- Sections 76A, 77, 77A and 78: delegation of powers, court-fees, saving and old anna stamps
- Section 10 of the Indian Stamp Act, 1899: how stamp duty is paid and shown on the instrument
- Stamp duty on legal documents: overview and State-wise rules
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.