What do you understand by the Endorsements and Supplemental Deeds ? Does such endorsement and supplemental deeds attract stamp duty ?

Endorsement means to write on the back or on the face of a document wherein it is necessary in relation to the contents of that document. The term "endorsement" is used with reference to negotiable documents like cheques, bill of exchange etc. Endorsement is used to give legal significance to a particular document with reference to new facts to be added in it. Endorsement helps in putting new facts in words on such document with a view to inscribe with a title or memorandum or to make offer to another by inscribing one's name on the document or to acknowledge receipt of any sum specified by one's signatures on the document or to express definite approval to a particular document. Supplemental deed is a document which is entered into between the parties on the same subject on which there is a prior document existing and operative for adding new facts to the document on which the parties to the document have agreed which otherwise cannot be done by way of endorsement. Supplement deed is executed to give effect to the new facts in the deed. All endorsement and supplement deed should be stamped according to the nature of transaction which they evidence. In case the endorsement is made for receipt of money which should be stamped as a receipt. In case it is an agreement, it must be stamped as an agreement. Some document if endorsed are exempted from stamp duty like endorsement on prior deed, receipt of mortgage money, endorsement on mortgage deed. Similarly transfer of bill of exchange or Policy of Insurance or Security of Government of India can be endorsed without attracting the stamp duty.