Article Details
  • Published Online:
    October  2024
  • Product Name:
    The IUP Journal of Law Review
  • Product Type:
    Article
  • Product Code:
    IJLR091024
  • Author Name:
    Santanu Chakrabarti
  • Availability:
    YES
  • Subject/Domain:
    Law
  • Download Format:
    PDF
  • Pages:
    108-111
Stamp Duty: An Important Indirect Tax for Augmenting Revenue of States
Abstract

Introduction

A stamp is a kind of tax levied on a document for making the same admissible evidence in respect of the creation of certain rights. It may be impressed or adhesive in its traditional hard-copy form, but now it can also be used in online mode after the emergence of e-governance.