Where any instrument relates to any property situate in India, and is executed outside India, the duty on such instrument shall be levied according to the value of the property or interest affected by the instrument, and not according to the value of the instrument. The duty shall be levied on the instrument in the same manner as if it had been executed by a private person.
Stamp Act, 1899
धारा 44
Duty on instruments relating to property in India, executed outside India
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Statutory Content of Section 44
Indian StandardSection 44, Stamp Act, 1899
Bluebook (21st ed.)Stamp Act, 1899, § 44 (India)
Court Pleading StandardSection 44 of the Stamp Act, 1899
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