| Legal Instrument | Stamp duty |
|---|---|
| Acknowledgement of debt | 2 ₹. when the DebtAmount is greater than 100 but less than 5000 and if debt amount is greater than 5000 then it is Two rupees plus rupees two for every thousand or part thereof. and the max duty can be 1000 ₹. |
| Acknowledgement of consignment | acknowledgement of consignment sent to the sender by the receiver, stamp duty is One rupee for every rupees one hundred or part thereof of the amount charged therefor |
| Administration Bond | ₹100 |
| Adoption Deed | ₹500 |
| Affidavit | ₹20 |
| Agreement related to the sale of a bill of exchange | One rupee for every rupees ten thousand or part thereof. |
| Agreement related to the sale or purchase of a government security | One rupee for every rupees ten thousand or part thereof of the value of the security at the time of its purchase or sale, as the case may be, subject to a maximum of rupees one thousand. |
| Agreement related to the purchase or sale of shares, scripts, stocks, bonds, debentures, debenture stocks or any other marketable security of a like nature in or of any incorporated company or other body corporate | One rupee for every rupees ten thousand or part thereof of the value of the security at the time of its purchase or sale, as the case may be. |
| Agreement related to a transaction of lease-cum-sale in connection with the allotment of a building site || pertaining to premises of flat or apartment | - |
| Agreement related to the sale of immovable property | - |
| Agreement relating to Deposit of Title Deeds | 0.1% Min. 500, Max.50,000 |
| Appointment in Execution of a Power | Appointment in execution of a power, whether of trustees or of property, moveable or immoveable,where made by any writing not being a will. |
| 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.1,000: Fifty paise for every one hundred rupees or part thereof. (b) in any other case: Rs. 100 Exemptions: (a) appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of 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. Exemption: Instrument of apprenticeship, by which a person is apprenticed by or at the charge of any public charity. |
| Articles of Association of a Company | Articles of Association of, a company where the company has no share capital or nominal share capital or increased share capital. Exemption : Articles of any association not formed for profit and registered under Section 25 of the Companies, Act, 1956 |
| Award | 0.75% of Award Value |
| Bond | (a) Where the amount or value secured does not exceed Rs. 1,000: Fifty paise for every one hundred rupees or part thereof. (b) Where it exceeds Rs. 1,000 The same duty as under clause (a) for the first one thousand rupees and for every five hundred rupees or part thereof in excess of one thousand rupees : Two Rupees- Fifty paise. |
| Bottomry Bond | (a) Where the amount or value secured does not exceed Rs. 1,000: Fifty paise for every one hundred rupees or part thereof. (b) Where it exceeds Rs. 1,000 The same duty as under clause (a) for the first one thousand rupees and for every five hundred rupees or part thereof in excess of one thousand rupees : Two Rupees- Fifty paise. |
| Cancellation of Instruments | a) Cancellation of any instrument previously executed on which stamp duty has been paid as per any article of the schedule: Same duty as on the original instrument Provided that if the original instrument is a conveyance on sale, then the stamp duty is as per article 20(1): 5% of value b) In favour of Govt. or Local Authorities: Rs.100 c) c) In any other case: Rs.100 |
| Certificate of Sale | (a) where the purchase money does not exceed Rs. 10: Rs 1 (b) where the purchase money exceeds Rs. 10: Rs 1.5 (c) in any other case: Five per cent of the value |
| Certificate or other document | One rupee for every one thousand rupees or a part thereof of the value of the shares, scrip or stock. |
| Certificate of Enrolment | ₹500 |
| Charter Party | ₹100 |
| Composition Deed | ₹200 |
| Conveyance | Conveyance (including flats/apartments): 5% on the market value+ Surcharge + additional duty Conveyance by BDA / KHB: 5% on Consideration shown in the document + Surcharge + Additional duty Conveyance on Transferable Development Rights (TDR): 1% on Market value or consideration whichever is higher + Surcharge + Additional duty |
| Copy or Extract | (i) if the original was not chargeable with duty: 5 (ii) in any other case: 10 |
| Counterpart or Duplicate | Stamp Duty paid for Original or 500 which ever is higher |
| Customs Bond or Excise Bond | (a) where the amount does not exceed Rs. 1,000: Fifty paise for every one hundred rupees or part thereof. (b) in any other case: Rs. 100 |
| Delivery Order in Respect of goods | One rupee for every one thousand rupees or part thereof on the value of such goods |
| Divorce | ₹100 |
| Exchange of Property | The same duty as a Conveyance (No.20) for a market value equal to the market value of the property of 10greatest value which is the subject matter of exchange. Five per cent of the value |
| Further charge,—Instrument of— that is to say, any instrument imposing a further charge on mortgaged property | Five per cent of the value |
| Gift | 1. Relationship between Donor and Donee: ◦ Family Member (Clause (b)) ▪ The duty is a flat fee depending on the property location: • Rs. 5,000 - Within Bangalore Metropolitan Region (BMRDA), Bruhat Bangalore Mahanagar Palike (BBMP), or City Corporation limits. • Rs. 3,000 - Within City or Town Municipal Council or Town Panchayat area limits. • Rs. 1,000 - Outside the above-mentioned limits. ◦ Non-Family Member (Clause (a)) ▪ The duty is 5% of the property's value. 2. Location Combination (Clause proviso): ◦ If the property lies within a combination of the limits mentioned (e.g., partly in BBMP and partly in Town Panchayat), the highest duty among clauses (b)(i), (b)(ii), and (b)(iii) applies. |
| Indemnity Bond | When the amount secured does not exceed rupees one thousand: Fifty paise for every rupees one hundred or part thereof In any other case: Rupees two hundred |
| Lease | - |
| Letter of allotment | ₹1 |
| Letter of Licence | ₹100 |
| Licence of immovable or moveable property | - |
| Memorandum of Association of a Company | (a) if accompanied by Articles of Association: Rs. 1000 (b) if not so accompanied: Rupees one thousand for every ten lakhs or part thereof subject to a maximum of rupees fifty lakhs: Rupees one thousand for every ten lakhs or part thereof subject to a maximum of rupees fifty lakhs |
| Mortgage deed | - |
| Note of Protest by the Master of a Ship | ₹50 |
| Partition | - |
| Partnership | - |
| Limited Liability Partnership | - |
| Powers of Attorney | (a) For Regn. Of admission of execution of one or more documents: Rs.100 (b) Authorizing one or more person to act in single transaction: Rs.100 (c) Authorizing not more than 5 persons to act in more than one transaction or generally: Rs.100 (d) Authorizing more than 5 and not more than 10 persons in more than one transaction or generally: Rs.200 (e) When given for consideration and or coupled with interest and when authorising the attorney to sell any immovable property: 5% on the market value or consideration amount whichever is higher (f) When given to a promoter or developer: 1% on market value of Property or consideration whichever is higher. Max.15 lakhs (g) When given to persons other than father, mother, wife or husband, sons, daughters, brothers, sisters in relation to the executant, authorising such person to sell immovable property situated in Karnataka state: 5% on the market value of the property (h) In any other case: Rs.200 |
| Protest of Bill or Note | ₹10 |
| Protest by the Master of a Ship | ₹50 |
| Reconveyance of Mortgaged Property | ₹100 |
| Release | (i) Where release is not between family members: 5% on market value or consideration whichever is higher (ii) Where release is between family members: Rs.1000/- |
| Respondentia Bond | (a) Where the amount or value secured does not exceed Rs. 1,000: Fifty paise for every one hundred rupees or part thereof. (b) Where it exceeds Rs. 1,000 The same duty as under clause (a) for the first one thousand rupees and for every five hundred rupees or part thereof in excess of one thousand rupees : Two Rupees- Fifty paise. |
| Security Bond or Mortgage Deed | (a) When the amount secured does not exceed rupees one thousand: Fifty paise for every rupees one hundred or part thereof (b) In any other case: Rupees two hundred |
| Settlement | - |
| Share Warrants | One and a half times the duty payable on a Conveyance (No. 20) for a market value equal to the nominal amount of the shares specified in the warrant. |
| Shipping Order | ₹2 |
| Surrender of Lease | ₹100 |
| Transfer of debentures | Fifty paise for every rupees one hundred or part thereof subject to a maximum of one thousand rupees for a consideration equal to the face value of the debenture. |
| Transfer of Interest | ₹100 |
| Transfer of Lease | a) Where the remaining period is less than 30 years: 5% on the consideration (b) Where the remaining period is more than 30 years: 5% on the market value |
| Transfer of Licence | 5% of value |
| Trust | (i) Declaration of Trust- Concerning any money or amount conveyed by the author to the trust as corpus: Rs.1000/- (ii) Concerning any immovable property owned by the author and conveyed to the trust of which the author is the sole trustee: Rs.1000/- (iii) Concerning any immovable property owned by the author and conveyed to the trust of which the author is not a trustee or one of the trustees: 5% |
| Revocation of Trust | ₹200 |
| Warrant for Goods | ₹50 |
| Cancellation of Will | ₹100 |
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