Key takeaway
Documents signed outside India — Powers of Attorney, agreements, release deeds — are not stamped when you sign them. Under the Indian Stamp Act and state stamp laws, duty is generally payable within three months after the document is first received in India, usually by presenting it to the Collector of Stamps for adjudication. Late stamping attracts penalties, and an insufficiently stamped document cannot be used as evidence or registered until the duty and penalty are paid.
The rule
Section 18 of the Indian Stamp Act, 1899 allows an instrument executed outside India to be stamped within three months after it is first received in India. Most states have their own stamp Acts or amendments with similar provisions, and their own rates. Check the law of the state where the document will be used.
How it is done
- Send the original document to India and note the date it arrives (keep the courier receipt).
- Present it to the Collector of Stamps or designated officer for adjudication, or pay through the state’s e-stamping or impressing system where allowed for such documents.
- The officer determines and endorses the duty paid.
- Only then present it for registration or use it before a court, bank or office.
How much duty?
- Powers of Attorney attract duty under the relevant article of the state schedule. A POA to sell immovable property is often charged more than a simple POA, and some states charge duty close to a conveyance where the POA is given for consideration or to a non-relative.
- Agreements, releases and gifts attract duty according to their nature and value.
What if you miss the deadline?
An instrument not duly stamped is not admissible in evidence and cannot be acted upon by public officers until the deficit duty and a penalty are paid. Penalties can be several times the deficient duty under some state laws, though authorities have discretion in some cases. If you are late, have a lawyer present it for adjudication promptly and explain the delay.
Practical tips
- Get the draft from a lawyer in the relevant state so the duty is predictable.
- Do not courier the document until your representative is ready to stamp it.
- Keep scans of every page and the courier record.
Frequently asked questions
Can I buy Indian stamp paper and sign on it abroad?
Generally the practice is to sign on plain paper abroad and stamp in India within the permitted period. Using Indian stamp paper purchased in India and signed abroad can create complications; follow your lawyer’s advice for the state concerned.
Does an apostille replace stamping?
No. The apostille authenticates signatures; stamping is a separate tax requirement in India.
Sending a document to India?
Ask what duty applies in your state before you sign.
Related guides
- All NRI legal guides
- How to sign a Power of Attorney abroad
- Property registration for NRIs
- NRI Power of Attorney services
References
- Indian Stamp Act, 1899, sections 18, 31, 33, 35 and 40, and Schedule I — India Code
- State stamp Acts (e.g. Maharashtra Stamp Act, 1958; Karnataka Stamp Act, 1957)
Last reviewed: November 2026.
The information provided is for general educational purposes only and does not constitute legal advice. Applicable laws and procedures may vary depending on the facts, jurisdiction, and circumstances of each matter. Consult a qualified legal professional before taking action.
