Section 6 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 6 of the Indian Stamp Act, 1899 answers a drafting problem that comes up often: a document is framed so that it matches more than one description in Schedule I, and the duties differ. The section charges only the highest of those duties. Its proviso adds a cap for counterparts and duplicates of instruments on which the proper duty has already been paid.
Subject to section 5, an instrument "so framed as to come within two or more of the descriptions in Schedule I" is chargeable, where the duties differ, only with the highest of them. The proviso says nothing in the Act makes a counterpart or duplicate of an instrument chargeable with duty exceeding one rupee, if the proper duty has been paid on the original. For most instruments the duty itself comes from the State where the instrument is executed.
How to read this article
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021); later amendments should be checked. It explains the central Act only. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so the State must be checked for the duties that compete under this section. The figure of one rupee is the amount printed in the proviso. Before settling the wording of a document that might fit more than one head, a contract review of the draft is a sensible step.
The main rule of section 6
The section begins "Subject to the provisions of the last preceding section". The last preceding section is section 5, which charges the total of the duties for distinct matters. So section 6 applies only when the document is not made up of distinct matters.
The rule itself: an instrument "so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties".
Three things are worth noticing:
- The framing of the document is what matters. The words "so framed as to" focus on how the instrument is drafted, so the way the operative clauses are written can decide how many descriptions it fits.
- The duties must be different. If every matching description carries the same duty, there is nothing to choose between.
- Only one duty is charged. The highest applies, and the others are not added.
How the three nearby sections fit together
| Section | Question it answers | Result |
|---|---|---|
| 4 | Several instruments for one sale, mortgage or settlement? | Principal instrument bears the duty; others one rupee each |
| 5 | One instrument, several distinct matters? | Add the separate duties |
| 6 | One instrument, one matter, but several descriptions in Schedule I? | Only the highest duty |
The sibling articles on section 5 and section 4 explain the other two in full. Section 4(2) also uses the "highest duty" idea when it says that the principal instrument chosen by the parties must carry the highest duty chargeable on any of the instruments employed. The wording is similar but the setting is different: in section 4 there are several instruments, in section 6 there is one.
The proviso: counterparts and duplicates
The proviso reads: "nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid."
Two conditions have to be met together:
- The document is a counterpart or duplicate of an instrument that is chargeable with duty.
- The proper duty has been paid on that instrument.
When both are met, the counterpart or duplicate cannot be charged more than one rupee. If the proper duty has not been paid on the original, the proviso does not help. The words "nothing in this Act contained" make this a limit on every other provision, not only on the Schedule.
Schedule I has its own Article for counterparts and duplicates (Article 25). It is covered, with the other certified-copy and similar entries, in the article on award, valuation, cancellation, certified copy, counterpart and notarial act. The copy of the Schedule consulted prints the duty column out of line in that stretch, so the official text should be checked.
A worked example with invented figures
Gupta Brothers and a tenant sign a lease deed in two originals, one kept by each. Suppose the proper duty on the lease has been paid on the first original. The second is a counterpart. The proviso to section 6 says that second document cannot be charged more than one rupee.
Now take a different drafting problem. A document is framed as both an agreement to sell goods and a security for a loan. Assume, only to show how the rule works, that under the law of the State where it is signed the agreement description would attract Rs 100 and the security description Rs 400. These numbers are invented. If these are descriptions of one matter and not distinct matters, section 6 says the document is chargeable only with the highest, so Rs 400, and not Rs 500. If the two are in truth distinct matters, section 5 applies first and the total Rs 500 is charged. The deciding step is therefore the classification, not the arithmetic.
Last, the cost of getting it wrong: a document stamped with less than the proper amount is not "duly stamped" under section 2(11), and the consequences are set out in the sections on impounding and admissibility, covered in the article on section 35.
Need help choosing the right form of a document?
How a document is framed decides which descriptions it fits and, with them, the duty. If you want a draft checked for this before signing, our contract review and vetting service can go through the operative clauses and point out where they pull the document into a second head.
Key takeaways
- Section 6 is subject to section 5: distinct matters are added, not reduced to the highest.
- An instrument framed to fit two or more Schedule I descriptions, with different duties, is charged only the highest.
- A counterpart or duplicate cannot be charged more than one rupee if the proper duty was paid on the instrument.
- If the original was not duly stamped, the proviso gives no relief.
- The competing duties for most instruments come from the State where the instrument is executed.
Read next
- Section 4 of the Indian Stamp Act, 1899: several instruments in one sale, mortgage or settlement
- Section 5 of the Indian Stamp Act, 1899: instruments relating to several distinct matters
- Section 7-8 of the Indian Stamp Act, 1899: sea insurance policies and local authority loan securities
- Stamp duty on contracts: which agreements need stamping
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.