A hypothecary debtor who gives the mortgage a power to recover rent or a lease agreement of the mortgaged property or part thereof shall be considered ownership within the meaning of this Article On ten thousand rupees, the tax payable under clause (a) and on ten additional rupees for each thousand rupees or part thereof (b) Any person who is not so designated: Who sells or offers for sale a stamp (except one paise or five stamps), (c) does any other act calculated to remove from the government any obligation or penalty under this law, Yes, the electronic seal is available in some states. In the case of electronic seals, you do not need to physically purchase a stamp paper for the rental agreement. You can simply register on the website of Stock Holding Corporation of India Ltd (SHCIL) and see if your state offers the option to stamp electronically. The same duty as a promotion [No. 24 Clause (a)] for consideration equal to the amount of the purchase money, only stamp duty is a legally payable tax and serves as proof for any sale or purchase of real estate. . . .

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