This book is an exhaustive and detailed section-wise commentary on the Indian Stamp Act. This revised edition enumerates all the latest amendments to the Central Act as well as all the recent State Amendments. This book contains extensive notes, comments and case law references in a simple language to assist its readers in understanding the Central Act, various State Stamp Acts, Stamp Duties, Rules and Notifications with utmost ease. This commentary is a concise guide and an exhaustive compilation, conforming to high standards of accuracy, and will be of great use to the legal fraternity, revenue offices and others linked with the law to have an in-depth understanding of this subject and its application.