| Legal Instrument | Stamp duty |
|---|---|
| Acknowledgement of debt | ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or value, written or signed by or on behalf of a debtor in order to supply evidence of such debt in any book (other than a banker’s Pass Book) or on a separate piece of paper when such book or paper is left in the creditors possession. PROVIDED that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property |
| Administration Bond | ADMINISTRATION BOND including a bond given u/s 6 of the Govt. Saving Bank Act, 1873, or sections 291, 375 and 376 of the Indian Succession Act, 1925. (a) Where the amount does not exceed Rs.1000: 2% and 0.5% on bond issued by the local authority (b) In any other case: 100 Rs |
| Adoption Deed | ADOPTION DEED that is to say, any instrument (other than a Will), recording an adoption, or conferring or purporting to confer an authority to adopt. |
| Affidavit | AFFIDAVIT including an affirmation or Declaration in the case of persons by law allowed to affirm or declare instead of Swearing. Exemptions Affidavit or declaration in writing when made: (a) As a condition of enrolment under the Army Act, 1950, or Air Force Act, 1950; (b) For the immediate purpose of being filed or used in any court or before the officer of any court; or (c) For the sole purpose of enabling any person to receive any pension or charitable allowance. |
| Agreement or Memorandum of Agreement | AGREEMENT OR MEMORANDUM OF AN AGREEMENT (a) If relating to the sale of a bill of exchange: One rupee for every Rs.10,000 or part thereof. (b) If relating to the sale of a Government Security or share in an incorporated company or other body corporate: One rupee for every Rs.10000 or part thereof the value of the security share subject to maximum Rs.1000 (c) If not otherwise provided for: Fifty rupees. Exemptions Agreement or memorandum of agreement:- (a) For or relation to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 43; (b) Made in the form of tenders to the Central Govt. for or relating to any loan. |
| Agreement to Lease- Agreement relating to Deposit of Title Deeds, Pawn or Pledge that is to say, any instrument evidencing an agreement | - |
| Appointment in Execution of a Power | ₹100 |
| Appraisement or valuation | APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit:- (a) Where the amount does not exceed Rs.1000: 2% and 0.5% on bond issued by the local authority (b) In any other case: Fifty rupees Exemptions (a) Appraisement of valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation in law. (b) Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent. |
| Apprenticeship Deed | APPRENTICESHIP DEED including every writing relating to the service or tuition of any apprentice, clerk or servant placed with any master to learn any profession, trade or employment, not being articles of Clerkship (No.11) Exemption Instrument of apprenticeship executed by a Magistrate under the Apprentices Act, 1950, or by which a person is apprenticed by, or at the change of, any public charity |
| Articles of Association of a Company | ARTICLES OF ASSOCIATION OF A COMPANY:- [(a) When the authorised capital of the Company doesn't exceed rupees one lakh: 0.15% of the Authorised share capital (b) In other cases: 0.15% of the Authorised share capital with a monetary ceiling of rupees twenty-five lakhs. (c) When the Authorised share capital is increased: 0.15% of the increase in Authorised share capital with a monetary ceiling of rupees twentyfive lakhs.] Exemption Articles of any Association not formed for profit and registered under section 25 of the Companies Act, 1956. See also Memorandum of Association of a Company (No.39) |
| Articles of clerkship | ARTICLES OF CLERKSHIP or contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court. |
| Award | AWARD that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition on a reference made otherwise than by an order of the court in the course of a suit:- (a) Where the amount or value of the property to which the award relates as set forth in such award, does not exceed Rs.1000: 2% and 0.5% on bond issued by the local authority (b) If it exceeds Rs.1000, but does not exceed Rs.5000. And for every additional Rs.1000/- or part thereof in excess of Rs.5000/-: One rupee for every one thousand rupees or part thereof of the value of the property to which the award relates. |
| Bill of Exchange | BILL OF EXCHANGE, as defined by section 2(2) not being a BOND, bank note or currency note:-- (a) Where payable otherwise than on demand-- (i) where payable in not more than three months after date or sight-- if the amount of the bill or note does not exceed Rs. 500: one rupee twenty-five 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 (ii) where payable in more than three months but not more than six months 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 (iii) where payable in more than six months but not more than nine months after date or sight-- if the amount of the bill or note does not exceed Rs. 500: Three rupees seventy-five paise if it exceeds Rs. 500 but does not exceed Rs. 1,000: Seven rupees fifty paise and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000: Seven rupees fifty paise (iv) where payable in more than nine months but not more than one year after date or sight-- if the amount of the bill or note does not exceed Rs. 500: Five rupees if it exceeds Rs. 500 but does not exceed Rs.1,000: Ten rupees and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000: Ten rupees (v) where payable in more than one year after date or sight-- if the amount of the bill or note does not exceed Rs. 500: Ten rupees if it exceeds Rs. 500 but does not exceed Rs.1,000: Twenty rupees and for every additional Rs. 1,000 or part thereof in excess of Rs. 1,000: Twenty rupees |
| Bill of Landing | Bill of Lading (including a through bill of lading) Exemptions (a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Indian Ports Act, 1889 (10 of 1889), and are to be delivered at another place within the limits of the same port (d) Bill of lading when executed out of India and relating to property to be delivered in India. |
| Bond | BOND as defined by section 2(5) not being a DBENTURE (No.27) and not being otherwise Provide for by this Act or by the court fees Act, 1870 – See Administration Bond (No.2) Bottomry Bond (No.16) Customs Bond (No. 26), Indemnity Bond (No. 34), Respondentia Bond (No. 56), Security Bond (No. 57) Exemption: Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or to any other object of public utility shall not be less than a specified sum per mensem. |
| Bottomry Bond | BOTTOMRY BOND that is to say, any instrument whereby the master of a sea-going ship borrow money on a security of the ship to enable him to preserve the ship or persecute her voyage. The same duty as a Bond No.15 for the same amount |
| Cancellation | CANCELLATION – Instrument of (including any instrument by which any instrument previously executed is cancelled) if attested and not otherwise provided for. See also Release (No.55), Revocation of settlement (No.58-B), Surrender of lease (No.61), Revocation of Trust (No. 64-B). |
| Certificate of Sale | CERTIFICATE of sale (in respect of each property put up as a separate lot and sold), conveyance duty as to the purchaser of any property sold by public auction by a civil of revenue court, or Collector or other revenue officer 5% of the consideration amount set forth in the instrument, Further reduced from 5% to 3% in respect of conveyance sale and Agreement to sale in cases of the purchase of immovable property by women, either individually or severally. |
| Certificate or other document | - |
| Charter Party | CHARTER PARTY that is to say any instrument (except an agreement for the hire of a tug steamer), whereby a vessel or some specified principal part thereof is let for the specified purpose of the charter, whether it includes a penalty clause or not |
| Chit Agreement | CHIT AGREEMENT is agreement relating to a chit as defined in clause (2) of section 2 of the Madras Chit as defined in clause (2) of section 2 of the Madras Chit Fund Act, 1961 as extended to the Union Territory of Delhi, if either such agreement is executed or the chit is conducted in the Union Territory of Delhi |
| Composition Deed | COMPOSITION DEED that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors or whereby provision is made for the continuance of the debtor’s business under the supervision of inspectors or under letters of license, for the benefit of his creditors. |
| Conveyence | CONVEYANCE as defined by Sec 2(10) not being a transfer charged or exempted under No.62- Exemption Assignment of copy right under the copy right Act, 1957 Sec 18 CO-PARTNERSHIP-DEED, see partnership (No.46) 5% of the consideration amount set forth in the instrument, Further reduced from 5% to 3% in respect of conveyance sale and Agreement to sale in cases of the purchase of immovable property by women, either individually or severally. |
| Copy or Extract | COPY OR EXTRACT certified to be true copy or extract, by or by order of any public officer and not chargeable under law for the time being in force relating to court fees- (i) If the original was not chargeable with duty or if the duty with which it was chargeable does not exceed two rupees. (ii) In any other case not falling within the provision of section 6-A Exemptions (a) Copy of any paper, which a public officer is expressly required by law to make or furnish for record in army public office or for any public purpose. (b) Copy of, or extract from any register relating to births, baptisms, naming, dedications, marriages, divorces, deaths or burials |
| Counterpart or Duplicate | COUNTERPART OR DUPLICATE of any instrument chargeable with duty in respect of which the proper duty has been paid- (a) if the duty with which the original instrument is chargeable does not exceed two rupees (b) In any other case not falling within the provision of Section 6-A Exemption Counterpart of any lease grant to a cultivator, when such lease is exempted from duty |
| Custom Bond | (a) amount < 1000: 2% and 0.5% on bond issued by the local authority (b) amount > 1000: 100 |
| Debenture | - |
| Delivery Order in Respect of goods | DELIVERY ORDER IN RESPECT OF GOODS that is to say any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire or upon any wharf such instrument being signed by or on behalf of the owner of such goods upon the sale of transfer of the property therein, when such goods exceed twenty rupees in value. |
| Divorce | DIVORCE instrument of – that is to say, any instrument by which any person effects the dissolution of his marriage |
| Entry as an Advocate, Vakil or Attorney on the Roll of the High Court | (UNDER THE INDIAN Bar Councils Act, 1926, or in exercise of powers conferred on such Courts by Letters Patent or by the Legal Practitioners Act, 1884) (a) In the case of an Advocate or Vakil (b) In the case of Attorney Exemption Entry of an advocate, vakil or attorney on the roll of the High Court, when he has previously been enrolled in any other High Court |
| Exchange of Property | 5% of the consideration amount set forth in the instrument, Further reduced from 5% to 3% in respect of conveyance sale and Agreement to sale in cases of the purchase of immovable property by women, either individually or severally. |
| Further Charges (This requires further research) | FUTHER CHARGES Instrument of, that is to say, any instrument imposing a further charge on mortgaged property- |
| Gift | GIFT - Instrument of, not being a settlement (No.58), or will or transfer (No. 62) |
| Indemnity Bond | ₹100 |
| Lease | - |
| Letter of Allotment of Shares | LETTER OF ALLOTMENT OF SHARES in any company or proposed company or in respect of any loan to be raided by any company or proposed company. |
| Letter of Credit | LETTER OF CREDIT that is to say any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn |
| Letter of License | LETTER OF LICENSE that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. |
| Memorandum of Association of Company | MEMORANDUM OF ASSOCIATION OF A COMPANY- (a) If accompanied by articles of association under section 26, 27 and 28 of the Companies Act, 1956: 200 (b) If not so accompanied: 500 |
| Mortgage deed | - |
| Mortgage of a Crop | - |
| Notarial Act | NOTARIAL ACT that is to say, any instrument, endorsement, note, attestation certificate or entry not being a protest (no.50) made or signed by a Notary Public in the execution of the duties of his office, or by Any other persons lawfully action as a Notary Public |
| Note or Memorandum | NOTE OR MEMORANDUM sent by a Broker or Agent to his Principal intimating the purchase or sale on account of such Principal- (a) Of any goods exceeding a value twenty rupees: One rupee (b) Of any stock or marketable security exceeding in value of twenty rupees: One rupee for every Rs. 10,000 or part thereof, of the value of security at the time of its purchase or sale, as the case may be. |
| Note or protest by the master of a ship | ₹10 |
| Partnership | - |
| Protest of Bill or Note | PROTEST OF BILL OR NOTE that is to say, any declaration in writing made by a Notary Public, or other person lawfully acting as such, attesting the dishonor of a Bill of Exchange or promissory note |
| Shipping Order | SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel |
| Warrant for Goods | WARRANT FOR GOODS that is to say, any instrument evidencing the title of any person therein named, or his assigns, or he holder thereof, to the property in the goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be |
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