| Legal Instrument | Stamp duty |
|---|---|
| Acknowledgement | ₹50 |
| Administration Bond | (i) amount does not exceed Rs.500: Rs. 10 (ii) amount exceed Rs.500: Rs. 20 |
| Adoption Deed | ₹200 |
| Affidavit | ₹15 |
| Agreement or Memorandum of Agreement | 5 Rs for the sale of a bill of exchange. For the sale of a government security, the duty is calculated as 100 Rs per 10,000 Rs of the transaction value. For purchase or sale of shares, scripts, stocks, bonds, debentures, debenture stocks or any other marketable security, the duty is calculated as 3 Rs per 5,000 Rs of the transaction value if the transaction is carried out by a stock exchange member, otherwise it is 5 Rs per 5,000 Rs of the transaction value. For service or performance of work in any estate, the duty is 5 Rs if the transaction value is less than or equal to 1,000 Rs. For other transactions, the duty is 10 Rs. |
| Appointment in Execution of a Power | (a) where the value of property does not exceed Rs. 1000: Rs.50 (b) in any other case: Rs. 100 |
| Appraisement or valuation | (a) where the amount does not exceed Rs. 500: Ten rupees (b) where it exceed Rs. 500 and does not exceed Rs. 1000: Twenty rupees (c) In any other case: Thirty rupees |
| Apprenticeship Deed | ₹30 |
| Articles of Association of a Company | (a) Where the company has no share capital or the nominal share capital does not exceed Rs.2,500: Seventy-five rupees. (b) Where the nominal share capital exceeds Rs.2,500 but does not exceed Rs.5,000: One hundred rupees. (c) Where the nominal share capital exceeds Rs.5,000 but does not exceed Rs.1,00,000: One hundred fifty rupees. (d) Where the nominal share capital exceeds Rs.1,00,000: Three hundred ten rupees. |
| Award | (a) when the value does not exceed Rs. 500: Ten Rupees (b) when the value exceed Rs. 500 but does not exceed Rs. 5000: Twenty Rupees (c) For every additional Rs.1000 or part thereof in excess of Rs.5000: Two rupees subject to a maximum of one hundred and thirteen rupees. |
| Bill of Exchange | (b) where payable otherwise than on demand- (i) Where payable not more than three months after date or sight- if the amount of the bill or note does not exceed Rs. 500: Thirty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000: Sixty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs.1,000: Sixty paise. (ii) where payable more than three months after date or sight but not exceeding six months: if the amount of the bill or note does not exceed Rs. 500; Sixty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; One rupee twenty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; One rupee twenty paise. (iii) where payable more than six months after date or sight but not exceeding nine months: if the amount of the bill or note does not exceed Rs. 500; Ninety paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; One rupee sixty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; One rupee sixty paise. (iv) where payable more than nine months after date or sight but not exceeding one year: if the amount of the bill or note does not exceed Rs. 500; One rupee twenty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; Two rupees forty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000; Two rupees forty paise. (v) where payable more than one year after date but not more than one year if the amount of the bill or note does not exceed Rs. 500; One rupee sixty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; Two rupees fifty paise. and for every additional Rs. 1,000 or part thereof in excess of Rs.1,000; Two rupees fifty paise. (c) where payable at more than one year after date or sight- if the amount of the bill or note does not exceed Rs. 500; Two rupees fifty paise. if it exceeds Rs. 500 but does not exceed Rs. 1,000; Five rupees. and for every additional Rs. 1,000 or part thereof in excess of Rs.1,000; Five rupees. |
| Bill of Landing | ₹1 |
| Bond | (a) where the amount or value secured does not exceed Rs.500: Ten rupees (b) where it exceeds Rs.500 and does not exceed Rs.1000: Twenty rupees (c) and for every Rs.500 or part thereof in excess of Rs.1000: Rs.10 |
| Bottomry Bond | (a) where the amount or value secured does not exceed Rs.500: Ten rupees (b) where it exceeds Rs.500 and does not exceed Rs.1000: Twenty rupees (c) and for every Rs.500 or part thereof in excess of Rs.1000: Rs.10 |
| Cancellation | ₹30 |
| Certificate of Sale | (a) for women - 5% of market value (b) for others - 6% of market value |
| Certificate or other document | ₹5 |
| Charter Party | ₹15 |
| Composition Deed | ₹75 |
| Conveyance | (a) in favour of a woman - 5% of market value (b) for others - 6% of market value |
| Conveyance in the Nature of Part Performance | 90% of Stamp Duty for Conveyance, where Stamp Duty for Conveyance is: (a) in favour of a woman - 5% of market value (b) for others - 6% of market value |
| Copy or Extract | 1. If the original was not chargeable with duty or if the duty with which it was chargeable does not exceed two rupees: Five rupees. 2. In any other case not falling within the provisions of section 6-A: Ten rupees. |
| Counterpart or Duplicate | If the original duty is Rs. 2 or less, the duty remains the same. Otherwise, the duty is Rs. 10. |
| Customs Bond | (a) when the value does not exceed Rs.500: Ten rupees (b) when the value exceeds Rs.500 but does not exceed Rs.1000: Twenty rupees (c) when the value exceed Rs.1000: Fifty rupees |
| Delivery Order in Respect of goods | ₹5 |
| Divorce | ₹50 |
| Exchange of Property | (a) in favour of a woman - 5% of market value (b) for others - 6% of market value |
| Gift | (a) in favour of a woman - 5% of market value (b) for others - 6% of market value |
| Letter of Allotment of Shares | ₹5 |
| Letter of Credit | ₹1 |
| Letter of License | ₹5 |
| Memorandum of Association of a Company | 1. Clause (a): “If accompanied by articles of association under section 26, 27 and 28 of the Companies Act, 1956;” with a corresponding fee of Two hundred rupees. 2. Clause (b): “If not so accompanied.” with a corresponding fee of Five hundred rupees. |
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