Stamp (Tripura Sixth Amendment) Act, 2023
[Tripura Act 5 of 2023][1st May, 2023]
CONTENTS
1. Short title, and Commencement
An Act Further to amend the Indian Stamp Act, 1899 (2 of 1899), in its application to the State of Tripura.
BE it enacted by the Legislative Assembly of Tripura in the Seventy Fifth year of the Republic of India as follows:—
## Section 1. Short title, and Commencement.—(1) This Act may be called the “Indian Stamp (Tripura Sixth Amendment) Act, 2023”.
(2) It shall come into force from the date of its publication in the Tripura Gazette.
## Section 2. Application of Act.—The Indian Stamp Act, 1899 (here in after referred to as the Principal Act) as in force in the State of Assam and as extended to the State of Tripura, shall, in its application in Tripura be amended for the purpose and in the manner herein after provided.
## Section 3. Amendment of the Schedule.—For item No. 23-of Schedule-I of the Principal Act, as inserted by the following shall be substituted, namely:—
“23. Conveyance as defined by Section 2(10), not being a transfer charged or exempted under no. 62—
Description of instruments | Proper stamp duty |
23. CONVEYANCE [as defined by Section 2(10)] not being a Transfer charged or exempted under No. 62— |
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(1) In case of transfer to a female or group of female persons. | (1) 4% of the amount of value of the consideration for such conveyance. |
(2) In all other cases. | (2) 5% of the amount of value of the consideration for such conveyance. |
Exemption Assignment of Copy Right under the Copy Right Act, 1957 (Act XIV of 1957) Co-Partnership Deed-see partnership (No. 46) |
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