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All instruments chargeable with duty and executed by any
person in 1[India] shall be stamped before or at the time of execution.
STATE AMENDMENT
Assam--
Amendment of section 17.--In the principal Act, in Section 17, after the existing provision, the
following proviso shall be inserted namely:--
"Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has
been paid under section 10-A."
[Vide Assam Act 22 of 2004, s. 3]
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