Stamp Duty in Mumbai Based on Area Type. Insufficiently stamped documents are not admitted as evidence in the court. Insection 31of the principal Act, in sub-section (4), in the proviso, for the word double the wordsfour timesshall be substituted. GIFT, Instrument of --not being a Settlement (Article 55) or Will or Transfer (Article 59). To avail of this facility the taxpayer is required to have a net-banking account with any of the banks listed by the government on the website. Select the option based on your requirement, such as "Sales Deed" and "Agreement to sale". // -->