Stamp Duty

A clickwrap NDA gating access to a virtual data room is a valid electronic contract under Section 10A of the IT Act, but its enforceability turns on clear terms, provable assent, verified identity and an unresolved stamp-duty question. The doctrine explained.

Physical share transfers on Form SH-4 attract stamp duty at 0.015% of consideration under Article 62 of the Indian Stamp Act, 1899, payable by the transferor, uniform across India. The rate, valuation base, payment mechanics and the dematerialisation deadline now curtailing the physical route.

A residential rental agreement in India is governed by the Transfer of Property Act 1882 and must satisfy registration and stamp duty law, with the Model Tenancy Act 2021 setting the emerging best practice. How the lease-versus-licence choice, the one-year registration line and state stamp rates fit

A gift from an NRI child to resident parents is permissible under FEMA with no cap and fully exempt in the parents' hands under Section 56(2)(x). The gift deed, stamp duty and documentation questions explained.

Courier agencies are "common carriers" under the Carriage by Road Act 2007, which caps their liability, prescribes consignment paperwork and bars stale claims. A drafting-focused guide to liability, lien, indemnity, interest and stamping in Indian courier services agreements.