If all applicable laws are enacted and interpreted in conjunction with each other, electronic agreements, as valid agreements, can also be considered responsible for stamp duty when they are enforced. However, the same tax will be in accordance with state laws. While national legislation provides for the possibility of electronic stamps, it is also used to meet the objective of the paperless economy. However, some states are not yet in a position to recognize the importance and validity of E-Accords and electronic stamps. It is proposed by the state and the central government to adopt specific provisions on e-agreements and electronic stamps in order to save time and money and to facilitate business activity. 23. Dupliquer or cross-film an instrument, that is, an instrument with the same content as the original document or the original contract, signed by the person executing the instrument in the same way as the original. a) if the tax payable for the original does not exceed 5 baht. b) When the bond exceeds 5 baht.

There are some electronic agreements, such as . B Click Wrap, in which the execution is not carried out by the customer. Click-wrap agreements are agreements in which the customer accepts the terms of the contract by clicking “OK” or “I agree” or similar terms. In the case of such e-agreements, while the agreement can be said by the author (by imputation), there is no signature of the customer, which means that such an agreement is not executed. In the absence of enforcement, these agreements do not need to be stamped. However, another view can be inferred that, in such click-wrap agreements, an acknowledgement of receipt of the electronic data set is received by the customer. Such “recognition” of the receipt of the information technology law`s electronic dataset u/s 12 may be considered by the client to be an “execution” [6]. However, the Stamps Act does not provide for clear provisions on the admissibility of stamp duty for click-wrap agreements. However, the obligation to pay stamp duty rests with one of the contracting parties to enter into an agreement between them. In the absence of such an agreement, the stamp duty must be motivated by the person who can be established under Section 29 of the Indian Stamp Act.

The impact of stamp duty is generated when the instrument is first executed, which is why the reissue of the document will not serve the purpose. Same right as on a rental right basis for the residual term of the lease. You are not required to transfer in accordance with OSR Online if you have approved the main instrument (sales contract or contract).