A Documentary Stamp is a tax imposed on certain legal documents, typically related to the transfer of real estate or other significant transactions. This tax is usually paid at the time the document is executed or recorded, and the amount can vary based on the value of the transaction. These stamps serve as proof that the tax has been paid and are often required for documents such as deeds, mortgages, and other agreements. The revenue generated from documentary stamps is typically used to fund various government programs and services, contributing to public resources and infrastructure.