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(5) Subsection (2) does not apply where the transfer or lease concerned is effected by an instrument which has been stamped has been stamped, or is not required under Regulations made pursuant to section 17A to be stamped, by means of the e-stamping system.

are to be fully and truly set forth in a statement which shall be delivered to the Commissioners together with such instrument and the form of any such statement may from time to time be prescribed by the Commissioners “prescribed by the Commissioners; but where the instrument is stamped by means of the e-stamping system and subject to the Commissioners making regulations under section 17A in relation to when a statement is required to be delivered to them, then such statement (other than where the Commissioners are required to express their opinion in relation to the chargeability of the instrument to duty in accordance with section 20) is not required to be delivered but only if the evidence in relation to all the facts and circumstances, affecting the chargeability of the instrument to duty, are retained for a period of 6 years from the date the instrument is stamped and are made available to the Commissioners on request .