The Indian Stamp Act – An Exhaustive Section-wise Commentary with State Amendments, authored by S Krishnamurthi Aiyar, is a comprehensive and authoritative legal reference that offers in-depth insights into the Indian Stamp Act, a crucial piece of legislation governing the system of taxation on various legal instruments. This commentary has been meticulously designed to provide a section-wise breakdown of the entire Act, accompanied by relevant state amendments that reflect the localized adaptations across India. This makes it an indispensable resource for legal practitioners, judges, students of law, and anyone involved in financial, contractual, or property transactions. The Indian Stamp Act is critical in legal and financial frameworks, as it determines the duty payable on a variety of documents, including property transactions, lease agreements, insurance policies, bonds, and more. Non-compliance with this Act can lead to legal disputes, penalties, and delayed processes. Hence, having a thorough understanding of the Indian Stamp Act, its sections, and state-specific modifications is crucial for smooth navigation through legal complexities.