I can try to answer with respect to the legal status of stamp duty indemnity bond in India.
Firstly, an indemnity bond, anyway, will have to be attested. In other Words, there cannot be a valid indemnity bond without being attested.
Secondly, indemnity bond is an instrument which is on the state list of the Indian Constitution, meaning, it is governed by State Statutes. The Bombay Stamp Act, which provides for Stamp Duty in the State of Maharashtra, levies (a straight/ uniform) stamp duty of Rs. 200/- on an indemnity bond executed in Maharashtra.
Thus, stamp duty chargeable on an indemnity bond will notchange if it is attested by a witness, rather it has to be compulsorily attested.
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