Only one question, when we have done the documents electronically, we will be able to re-export them at a later date when stamp duty is paid, since it was previously done electronically in accordance with IT ACT 2000; However, under the Stamps Act, stamp duty cannot be carried out before execution. In addition, under Rule 3 of the Maharashtra ePayment of Stamp Duty and Refund Rules 2014[8], stamp duty due under the law can be paid online to the Virtual Ministry of Finance through the Financial Control System (GRAS). 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. The only discrepancy in an unmarked agreement is to produce an unmarked agreement in court. Section 35 of the Stamp Act de qualifies a document that does not have the necessary stamp duty in court as inadmissible. However, there are exceptions to this provision and do not completely negate the right of the parties to apply such an unstamped agreement. Under this section, an unstamped agreement may be authorized in court by paying the deficit stamp duty at the same time as a penalty, i.e. an amount varying from state to state. In the event of a deficit and penalty, the agreement is deemed to be fully stamped.

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.