Section 8C Indian Stamp Act

Section 8C of the Indian Stamp Act 1899 is about Negotiable warehouse receipts not liable to stamp duty. It is under ‘A.—Of the liability of instruments to duty’ of CHAPTER II (Stamp Duties) of the Act.

Negotiable warehouse receipts not liable to stamp duty.

Notwithstanding anything contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty.