Indian Stamp Act — Section 24

24. COPY OR EXTRACT- Certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees— (i) if the original was not chargeable with duty, or if the duty, with which it was chargeable does not exceed one rupees. (ii) In any other case

Exception (a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose. (b) Copy of, or extract from any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or burials.

of

any

COUNTERPART

OR 25. DUPLICATE- instrument, chargeable with duty and in respect of which the proper duty has been paid- (a) If the duty with which the original Instrument is chargeable does not exceed one rupee and fifty paise, (b) In any other case

One rupee and thirty-eight naye paise

Two rupees and eighty-two naye paise

The same duty as is payable on the original

Two rupees and eighty-two naye paise

Exemption

Counterpart of any lease granted to a cultivator, when such lease is exempted from duty.