Levy of
Stamp Duty and Registration Fee on Some Important Documents
Description of document
|
Stamp Duty Article No.
|
Amount in Rupees
|
Regn Fee Article No.
|
Amount in Rupees
|
|
1
|
Adoption Deed
|
3
|
Rs.500/-
|
V
|
Rs.200/-
|
2
|
Affidavit
|
4
|
Rs.20/-
|
-
|
-
|
3
|
Agreement relating to sale of immovable property
|
||||
(i) with possession
|
5(e)(i)
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@ 5% on market value of the property
|
I-Note 7(b)
|
1%
|
|
(ii)
without possession
|
5(e)(ii)
|
@ 0.1% on consideration amount, Min.Rs.500/-,
Max.
Rs. 20,000/-
|
I-Note 7(a)
|
Rs.200/-
|
|
(iii) Joint Development Agreement
|
5(f)
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@2%
|
III(a)(i)
|
1%
|
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(iv) Sale of movable property-
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|||||
(a) possession of property delivered)
|
5(g)(i)
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@3%
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|||
(b) possession of property not delivered)
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5(g)(ii)
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0.1%, Min Rs.500/- Max Rs.20,000/-
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|||
(v) Chit Agreement
|
5(i-e)
|
||||
(i) Where the chit value <=lakh
|
5(i-e)(i)
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Rs.100/-
|
|||
(ii) Where the chit value is > one lakh
|
5(i-e)(ii)
|
Rs.100/- + Rs.50/- for every Rs.1 lakh or part thereof exceeding
Rs.1 lakh
|
|||
(vi) If not otherwise provided for
|
5(j)
|
Rs.200/-
|
IV
|
Rs.200/-
|
4
|
Agreement relating to (1) D.T.D.
|
6
|
|||
(i) where the loan amount is =< Rs. 10 lakhs
|
6(1))(i)
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@0.1%, min. Rs.500/-
|
I-Note(1-a)(iii)
|
0.1%,
Min
Rs.100/- max.Rs.25,000/-
|
|
(ii) where the loan amount is > Rs. 10 lakhs
|
6(1)(ii)
|
@0.2%,
max.
Rs. 10 lakhs.
|
I-Note(1-a)(iii)
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0.1% max.Rs.25,000/-
|
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(2) Pawn or pledge
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|||||
(i) where loan amount is >Rs.1 lakh <Rs.10 lakh
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6(2))(i)
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@0.1%
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(ii)where loan is > Rs.10 lakhs
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6(2)(ii)
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@0.2%
|
|||
max. Rs. 10 lakhs.
|
|||||
5
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Articles of Association of a Company
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10
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0.1%,
|
||
max. Rs. 50 lakhs.
|
|||||
6
|
Certificate of Sale
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15(c)
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@5% on the amount of purchase money
|
||
7
|
Certificate of Share/ Scrip/ Stock
|
16
|
0.10%
|
8
|
Certificate of enrolment in the roll of Advocates
|
17
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Rs.500/-
|
||
9
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Conveyance (Sale)
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20(1)
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@5 % on the market value + Surcharge + Cess
|
I
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1%
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Conveyance (Sale of flats/apts.)
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20(2)
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@5% on the market value + Surcharge + Cess
|
I
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1%
|
|
Conveyance on TDR
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20(7)
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@3%
|
I
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1%
|
|
10
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Copy of extract or Certified True copy
|
21
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Rs.10/-
|
||
11
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Counterpart/Duplicate
|
22
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Rs.500/-
|
||
(a) if the original instrument is chargeable with
duty of > Rs.500
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22(a)
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Same duty as on the original
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|||
(b) in any other case
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22(b)
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Rs.500/-
|
/
12
|
Exchange of property
|
26
|
@5% on the market value+Surcharge+ Cess
|
I
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1%
|
13
|
Gift
|
28
|
|||
1. If Donee is not a family member
|
28(a)
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@5% +Surcharge+ Cess
|
I
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1%
|
|
(ii) If Donee is a
family
|
28(b)
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Rs.5000/-+Surcharge +Cess –
|
I-Note-11(ii)
|
Rs.1,000/-
|
|
member
|
property situated within BMRDA/BBMP/ City Corporation limits
|
||||
Rs.3000/- + Surcharge + Cess – property situated within
City/ Town Municipal/ Council/Town Panchayat limits
|
I-Note-11(ii)
|
Rs.1,000/-
|
|||
Rs.1000/-+ Surcharge + Cess –property situated within the
limits other than the limits specified in items (i) and (ii)
|
I-Note-11(ii)
|
Rs.1,000/-
|
|||
Provided that, if the property is situated in any of the
combination of limits mentioned in items (i), (ii) and (iii)
above, the duty payable shall be the maximum of the duties
specified in items (i), (ii) and (iii) above.
|
I-Note-11(ii)
|
Rs.1,000/-
|
14
|
Lease
|
30
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|||
(i) Up to 1 year residential property
|
30(1)(i)
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@ 0.5% on the total rent/premium/fine/ money advanced - max.
Rs.500/-
|
I - Note-3
|
0.5% Min Rs.200/-
|
|
(ii) Up to 1 year commercial and industrial property
|
30(1)(ii)
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@ 0.5% on the total rent/premium/fine/ money advanced
|
I - Note-3
|
0.5% Min Rs.200/-
|
|
(iii) > 1yr < 10 years
|
30(1)(iii)
|
1% on AAR / premium / fine / money advance
|
I - Note-3
|
0.5% Min Rs.200/-
|
|
(iv) > 10yrs < 20 years
|
30(1)(iv)
|
@2% on AAR / premium / fine / money advance
|
I - Note-3
|
0.5% Min Rs.200/-
|
|
(v) > 20yrs < 30 years
|
30(1)(v)
|
@3% on AAR / premium / fine / money advance
|
I - Note-3
|
0.5% Min Rs.200/-
|
|
(vi) > 30 years
|
30(1)(vi)
|
@5% on AAR / premium / fine / money advance or on the market
value of the property whichever is higher
|
I
|
1%
|
|
(vii) if lease is executed in favour of family member
|
30(1)(vi) proviso
|
Rs.5000/-+ Surcharge + Cess –
|
I - Note-3
|
Rs.1,000/-
|
|
property situated within BMRDA/BBMP/ City Corporation limits
|
|||||
Rs.3000/- + Surcharge + Cess – property situated within
City/ Town Municipal/ Council/Town Panchayat limits
|
I - Note-3
|
Rs.1,000/-
|
|||
Rs.1000/- if the property is situated within the limits other
than the limits specified in items (i) and (ii)
|
I - Note-3
|
Rs.1,000/-
|
|||
Provided that, if the property is situated in any of the
combination of limits mentioned in items (i), (ii) and (iii)
above, the duty payable shall be the maximum of the duties
specified in items (i), (ii) and (iii) above.
|
I - Note-3
|
Rs.1,000/-
|
|||
15
|
Mortgage
|
34
|
|||
(i) If possession of property is given
|
34(a)
|
@5 % on the loan amount + surcharge
|
I
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1%
|
|
(ii) If possession of property is not given
|
34(b)
|
0.5% for every Rs. 100/- or Part thereof
|
I-Note(1-a)(i)
|
0.5%
max.
Rs.25,000/-
|
|
16
|
Partition
|
39
|
|||
NA property situated within the limits of
|
|||||
Municipal /UDA/ Municipal Council/Town Panchayat
|
39(a)(1)
|
Rs.1000/- per share
|
IV(a)(a)(1)
|
Rs.1,000/- per share
|
|
Other areas than those mentioned in sub-clause (1) above
|
39(a)(2)
|
Rs.500/- per share
|
IV(a)(a)(2)
|
Rs.500/- per share
|
|
Agricultural Land
|
39(b)
|
Rs.250/- per share
|
IV(a)(b)
|
Rs.200/- per share
|
|
(c) Movable property or money
|
39(c)
|
Rs.250/- per share
|
IV(a)(c)
|
Rs.300/- per share
|
|
(d)Combination of above
|
39(d)
|
Maximum of above per share
|
IV(a) IV(a)(d)
|
Maximum of fee noted in above clauses per each share
|
|
17
|
Partnership
|
40
|
|||
A. Instrument
of
|
40.A
|
Rs.1000/-
|
|||
Constitution
|
|||||
B. Reconstitution
|
40.B
|
||||
(a) Where immovable property contributed by a
partner remains with the firm at the time of outgoing
|
40.B(a)
|
3% on the market value of the property allotted to the other
partner
|
|||
(b) In any other case
|
40.B(b)
|
Rs.1000/-
|
|||
C. Dissolution
|
40(C)
|
||||
(a) Where immovable property contributed by a
partner is allotted to the other partner at the time of dissolution of the
firm
|
40(C)(a)
|
3% on the market value of the property remaining with the firm
|
|||
(b) In any other case
|
40(C)(b)
|
Rs.1000/-
|
18
|
Power of Attorney
|
41
|
|||
(a) for the sole purpose of registration of documents w.r.t. a
single transaction or for admitting execution of documents;
|
41(a)
|
Rs.100/-
|
XXXI
|
Rs.200/-
|
|
(b)
Authorizing one or more person to act in single transaction other than the
case mentioned in clause(a)
|
41(b)
|
Rs.100/-
|
IV
|
Rs.200/-
|
|
(c) Authorizing <=5 persons to act jointly or severally
in >one transaction or generally
|
41(c)
|
Rs.100/-
|
IV
|
Rs.200/-
|
|
(d)
Authorizing >5<=10 persons to act jointly or severally in >one
transaction or generally
|
41(d)
|
Rs.200/-
|
IV
|
Rs.200/-
|
|
(e)given for consideration
|
41(e)
|
@5%
|
I
|
1%
|
|
(ea) given to a promoter / developer
|
41(ea)
|
@2%
|
III(a)(i)
|
1%
|
|
( (eb) given to person other than the family members to sell the
immovable property
|
41(eb)
|
@ 5 %
|
I-Note(10)
|
1%
|
|
(ec) given to person other than the family members to sell TDR
|
41(ec)
|
@3%
|
I
|
1%
|
|
(f) In any other case
|
41(f)
|
Rs.200/-
|
IV
|
Rs.200/-
|
|
19
|
Re-conveyance of mortgage property
|
44
|
Rs.100/-
|
III(iii)
|
Rs.200/-
|
20
|
Release
|
45
|
|||
(i) Release not between family members
|
45(a)
|
Rs.5%
|
I
|
1%
|
|
(ii) Release between family members
|
45(b)
|
Rs.5000/-+Surcharge +Cess –
|
|||
property situated within BMRDA/BBMP/ City Corporation limits
|
I-Note-11(i)
|
Rs.1,000/-
|
|||
Rs.3000/- + Surcharge + Cess – property situated within
City/ Town Municipal/ Council/Town Panchayat limits
|
|||||
I-Note-11(i)
|
Rs.1,000/-
|
||||
Rs.1000/- if the property is situated within the limits other
than the limits specified in items (i) and (ii)
|
|||||
I-Note-11(i)
|
Rs.1,000/-
|
||||
Provided that, if the property is situated in any of the
combination of limits mentioned in items (i), (ii) and (iii)
above, the duty payable shall be the maximum of the duties
specified in items (i), (ii) and (iii) above.
|
|||||
I-Note-11(i)
|
Rs.1,000/-
|
21
|
Security Bond
|
47
|
|||
(a) When the amount secured <= Rs.1000
|
47(a)
|
0.50%
|
|||
(b) In any other case
|
47(b)
|
Rs.200/-
|
|||
22
|
Settlement
|
48
|
|||
(i) If disposition of property other than family
|
48(A)(i)
|
@5 %
|
I
|
1%
|
|
(ii) If disposition of property among the family members
|
48(A)(ii)
|
Rs.5000/-+Surcharge +Cess –
|
I-Note-11(iii)
|
Rs.1,000/-
|
|
property situated within BMRDA/BBMP/ City Corporation limits
|
|||||
Rs.3000/- + Surcharge + Cess – property situated within
City/ Town Municipal/ Council/Town Panchayat limits
|
I-Note-11(iii)
|
Rs.1,000/-
|
|||
Rs.1000/- if the property is situated within the limits other
than the limits specified in items (i) and (ii)
|
I-Note-11(iii)
|
Rs.1,000/-
|
|||
Provided that, if the property is situated in any of the
combination of limits mentioned in items (i), (ii) and (iii)
above, the duty payable shall be the maximum of the duties
specified in items (i), (ii) and (iii) above.
|
I-Note-11(iii)
|
Rs.1,000/-
|
|||
23
|
Surrender of Lease
|
51
|
Rs.100/-
|
II
|
Rs.200/-
|
24
|
Transfer
|
52
|
|||
(a) Of debentures
|
0.5% max Rs.1000/-
|
||||
(b) Of any interest secured by bond, mortgage or
policy of insurance
|
Rs.100/-
|
||||
(c) Of any property under sec 25 of the
Administrator Generals Act, 1963
|
Rs.100/-
|
||||
(d) Of any Trust property from one trust to another
trust or from Trust to trustee or beneficiary or from trustee to trust or
trustee or beneficiary, as the case may be.
|
5% on the market value of the property
|
I
|
1%
|
||
25
|
Transfer of Lease
|
53
|
|||
(a) Where the remaining period of lease is =<30
years
|
53(a)
|
5% on consideration amount for lease transfer
|
|||
(b) Where the remaining period of lease is >30
years
|
53(b)
|
5% on the market value of the property which is the subject
matter of transfer
|
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