(1)Every instrument chargeable with duty executed only out of India, and not being a bill of exchange [*] [The word "cheque" omitted by Act 5 of 1927, Section 5.] or promissory note, may be stamped within three months after it has been first received in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).]
