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Articles 9, 11, 22, 38, 29 and 30 of Schedule I to the Indian Stamp Act, 1899: apprenticeship-deed, articles of clerkship, composition-deed, letter of licence and entry as an advocate

The central Schedule prints five rupees for an apprenticeship-deed (with an exemption), two hundred and fifty rupees for articles of clerkship, ten rupees for a composition-deed...

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Published
October 2, 2026
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Oct 2, 2026
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Last updated: October 2026Verified against: Government sources

This group of Schedule I Articles covers older instruments: the apprenticeship-deed (Article 9), articles of clerkship (Article 11), the composition-deed (Article 22), the letter of licence (Article 38), the instrument of divorce (Article 29) and the entry as an advocate, vakil or attorney (Article 30). The copy prints no duty for Articles 29 and 30. The others carry small fixed amounts, and several refer to Acts of the nineteenth century that are quoted as printed.

This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021). Later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so check that State's schedule; this article explains the central Act only.

The Articles in a table

ArticleDescription of instrument as printedProper stamp-duty as the central Schedule prints itExemptions as printed
9Apprenticeship-deed, including every writing relating to the service or tuition of any apprentice, clerk or servant, placed with any master to learn any profession, trade or employment, not being articles of clerkship (No. 11)Five rupeesInstruments of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (XIX of 1850), or by which a person is apprenticed by or at the charge of any public charity
11Articles of clerkship or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High CourtTwo hundred and fifty rupeesNone printed
22Composition-deed: any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor's business, under the supervision of inspectors or under letters of licence, for the benefit of his creditorsTen rupeesNone printed
38Letter of licence: any agreement between a debtor and his creditors that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretionTen rupeesNone printed
29Divorce: instrument of, that is to say, any instrument by which any person effects the dissolution of his marriageNo duty printed in the copyNone printed
30Entry as an advocate, vakil or attorney on the roll of any High Court under the Indian Bar Councils Act, 1926 (38 of 1926) or in exercise of powers conferred on such court by Letters patent or by the Legal Practitioners Act, 1884 (9 of 1884): (a) in the case of an advocate or vakil; (b) in the case of an attorneyNo duty printed in the copy; the copy prints asterisksEntry of an advocate, vakil or attorney on the roll of any High Court when he has previously been enrolled in a High Court

The Apprentices Act, 1850, the Indian Bar Councils Act, 1926 and the Legal Practitioners Act, 1884 are old Acts quoted as printed. The footnote against the Legal Practitioners Act, 1884 says "Since repealed". The reader should check the current law for the corresponding provision in each case. This article names no replacement.

If you are drawing up a training bond, an apprenticeship or a debtor-creditor arrangement and want the instrument identified first, our legal consultation service can help.

Article 9: apprenticeship-deed

Article 9 is wide. It covers "every writing relating to the service or tuition of any apprentice, clerk or servant, placed with any master to learn any profession, trade or employment". The one carve-out is articles of clerkship, which have their own Article. The exemption has two limbs: instruments executed by a Magistrate under the Apprentices Act, 1850, and instruments by which a person is apprenticed by or at the charge of any public charity. For the practical side, see our page on stamp duty on an apprenticeship deed.

A point to note is the word "placed": the Article is about an apprentice, clerk or servant "placed with any master to learn" a profession, trade or employment. An ordinary service contract in which nothing is to be learned is not described by the words, and other Articles or the State's schedule may apply.

Article 11: articles of clerkship

Article 11 charges "articles of clerkship or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court" at two hundred and fifty rupees as printed. It is the highest fixed figure in this group and no exemption is printed. Article 9 excludes these articles, so they are charged only under Article 11.

Article 22: composition-deed

A composition-deed is an instrument executed by a debtor that does one of three things: it conveys his property for the benefit of creditors; it secures to the creditors payment of a composition or dividend on their debts; or it makes provision for the continuance of his business, under the supervision of inspectors or under letters of licence, for the benefit of creditors. The central Schedule prints ten rupees. The copy adds a cross-entry "Inspectorship-deed. See Composition-deed (No. 22)".

Article 38: letter of licence

A letter of licence is an agreement between a debtor and his creditors that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. The central Schedule prints ten rupees. Article 22 mentions "letters of licence" as one way in which a debtor's business may be continued under a composition-deed, so the two Articles overlap in subject. Where a document is both, the general rules of the Act on documents with several descriptions apply; see our article on section 6.

Article 29: divorce

The Article describes "any instrument by which any person effects the dissolution of his marriage". The copy prints no duty for it. The cross-entry "Dower — instrument of. See Settlement (No. 58)" printed just below it concerns a different instrument. We supply no duty. The reader should read the official text and the State's own schedule.

Article 30: entry as an advocate, vakil or attorney

The Article is headed "Entry as an advocate, vakil or attorney on the roll of any High Court" and has clauses for (a) an advocate or vakil and (b) an attorney. The copy prints dotted lines and asterisks where the duties would stand, and gives none. The exemption is for an entry made when the person has previously been enrolled in a High Court. Article 30 is cross-referred from the alphabetical entries "Attorney. See Entry as an Attorney (No. 30) and Power of Attorney (No. 48)" and "Vakil. See Entry as a Vakil (No. 30)". We supply no duty.

An example using the Schedule's mechanics

Rahul Enterprises takes on a trainee under a written agreement by which the trainee is "placed" with the firm to learn the trade over three years. The writing relates to the service and tuition of an apprentice placed with a master to learn a trade, so it is described by Article 9, for which the central Schedule prints five rupees. If the trainee was instead apprenticed at the charge of a public charity, the exemption applies on its words. A debtor, Sinha Hardware, executes a deed conveying its property to trustees for the benefit of its creditors: Article 22 describes it, and the central Schedule prints ten rupees. In each case the amount is the central text's and not the duty payable today, because the State where the instrument is executed fixes it.

Need help identifying the right Article?

If a document does not fit any of the usual headings and you want to know what it is called in the Schedule, our team can help through our legal consultation service. We read the document, identify the Article and then look at the State's schedule.

Key takeaways

  • Article 9 prints five rupees for an apprenticeship-deed, with exemptions for Magistrate-executed and public-charity apprenticeships; Article 11 prints two hundred and fifty rupees for articles of clerkship.
  • Articles 22 and 38 print ten rupees each for a composition-deed and a letter of licence.
  • The copy prints no duty for Article 29 (divorce) or Article 30 (entry as an advocate, vakil or attorney).
  • The Acts named in Articles 9 and 30 are quoted as printed; check the current law.
  • All amounts are the central text's; the State where the instrument is executed fixes the duty payable.

Read next

Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Articles 9

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What does the central Schedule print for an apprenticeship-deed?

Five rupees, with exemptions for instruments executed by a Magistrate under the Apprentices Act, 1850 and for apprenticeships by or at the charge of a public charity.

What is the duty on articles of clerkship?

Two hundred and fifty rupees as printed (Article 11).

A penalty is the visible cost of a delay; the lost time and credibility are the larger part.

— TaxClue Compliance Desk

Articles 9: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Five rupees, with exemptions for instruments executed by a Magistrate under the Apprentices Act, 1850 and for apprenticeships by or at the charge of a public charity.

Two hundred and fifty rupees as printed (Article 11).

An instrument by which a debtor conveys property for his creditors, secures a composition or dividend to them, or provides for the continuance of his business under inspectors or letters of licence; ten rupees as printed.

An agreement between a debtor and his creditors suspending their claims for a specified time and allowing the debtor to carry on business at his own discretion; ten rupees as printed.

None. Articles 29 and 30 are printed without a duty, and none is supplied here.

No. The duty on most instruments is fixed by the law and schedule of the State where the instrument is executed.