law: Indian Stamp Act, 1899 
  18. Instruments other than bills and notes executed out of
  
  India 
  (1) Every instrument chargeable with duty executed only out of 3[India]
  
  and not being a bill of exchange 20[***] or promissory note, may be
  
  stamped within three months after it has been first received in 3[India].
  
  
  (2) Where any such instrument cannot, with reference to the
  
  description of stamp prescribed therefor, be duly stamped by a private person, it
  
  may be taken within the said period of three months to the Collector, who shall
  
  stamp the same, in such manner as the 6[State Government] may by
  
  rule prescribe, with a stamp of such value as the person so taking such
  
  instrument may require and pay for.