The Indian Stamp (Punjab Amendment) Act, 2017, was a temporary legislative measure enacted to modify the application of the Indian Stamp Act, 1899, within the State of Punjab. Its primary purpose was to streamline stamp duty regulations by omitting specific references to "Schedule 1-B" and Section 3-C for a defined period. This Act effectively altered the tax liability and procedural requirements for executing legal instruments in Punjab between August 28, 2017, and March 31, 2019. It is important for citizens to understand that this was a time-bound amendment; it ceased to operate on April 1, 2019, at which point the previous legal framework was automatically restored.
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