Mosul City was captured by the Indian Expeditionary forces in November 1918.
According to Infamous Sykes-Picot agreement 1916, Mosul Wilayat was to be awarded! To France. The British Government specifically instructed The Civil
                          Commissioner in Baghdad as Below:
    " Any action which would give rise in Mosul Wilayat  or elsewhere to the
   impression that the future political status of Mesopotamia has already been 
                 decided should be most scrupulously guarded against”.
   Subsequently, the sale of stamps overprinted ( In British Occupation ) was 
 forbidden in Mosul. These stamps were replaced by (Iraq in British Occupation) 
                 Issue in 1921 . Mosul was –Awarded- to Iraq in 1925.

     The set was overprinted on various Ottoman Revenue stamps, in 3 lines:
                              POSTAGE/ I.E.F. ‘D’ / Value in Anna

                                                Settings
There is 2 setting of the overprint:
1- Apostrophes of ‘D’ are 3.5 mm apart.
    This include ½ Anna, 1 Anna Large Tougra, 1 Anna Small Tougra, 2.5 Annas,
    3 Annas Green-White, 3 Annas Green-Orange, 4 Annas Large 4, 8 Annas.
2- Apostrophes of ‘D’ are 4.5 mm apart.
    This include 4 Annas Small 4 & 8 Annas value

                                            Tougra Size
There is 2 Sizes of the Tougra:
1- Large Tougra: Size 7 mm, on
    1 Anna, 3 Annas Green-White, 4 Annas,  8 Annas.
2- Small Tougra: Size 5.5 mm on
    1 Anna, 2.5 Annas

                                               Watermark
1- No Watermark:  1/2 Anna & 1 Anna Values.
2- Undetermined Design:  2.5 Annas & 3 Annas Green-Orange.
3- Stair-Like Design: 3 Annas Green-White, 4 Annas small 4, 4 Annas Large 4 
    and 8 Annas

                                              Shades
                     Multiple Shades avaqilable, will be added ASAP.

                                                Values

1- ½ Anna.

2- 1 Anna Large Tougra, Overprinted on 20 Paras Blak-Red

2a- 1 Anna Large Tougra, Imperforated between horizontal pair.

2b- 1 Anna Large Tougra, Double Overprint.

2d- 1 Anna Large Tougra, ‘na’ of Anna Missing.

3- 1 Anna Small Tougra, Overprinted on 20 Paras Blak-Red

3a- 1 Anna Small Tougra, Double Overprint.

4- 2.5 Annas, Overprinted on 1 Piastre Mauve-Yellow

4a- 2.5 Annas, No Bar in Fraction, position 2/4.

4b- 2.5 Annas, Double Overprint.

5- 3 Annas Green-White, Overprinted on 20 Paras green

6- 3 Annas Green-Orange, Overprinted on 20 Paras green & Orange.

7- 4 Annas Large 4, Setting 1, Overprinted on 1 Piastre Deep Violet 1.

7a- 4 Annas Large 4, Setting 1, (4) Omitted.

7b- 4 Annas Large 4, Setting 1, Double Overprint.

8- 4 Annas Small 4, Setting 2, Overprinted on 1 Piastre Deep Violet .

8a- 4 Annas Large 4, Setting 2, Double Overprint with One (4) Omitted.

9- 8 Annas Setting 1, Overprinted on 10 Paras Lake.

9a- 8 Annas Setting 2, Inverted Overprint.

9b- 8 Annas Setting 1, Double Overprint.

9c- 8 Annas Setting 1, No Apostrophe after ‘D position 1/5.

9d- 8 Annas Setting 1, Inverted Overprint, No Apostrophe after ‘D.

9e- 8 Annas Setting 1, ( na ) of Anna Omitted.

9f-  8 Annas Setting 1, overprinted on one Piastre value 
      (same as basic stamp as 7&8)

9g- 8 Annas Setting 2, Overprinted on 10 Paras Lake.