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Stamp-duty Details

A) Citizen can get fixed Stamp duty for below articles.

Sub –
Stamp
Article Num. Article Article – Description
Duty
No.
2 Administration-Bond 300

Adoption-Deed 200
3

4 Affidavit 50

(a) Agreement ( if relating to NIL


5
Sale of Bill of Exchange )
(h) Agreement ( if not 300
5
otherwise provided for)
(a) Alteration Memorandum Of NIL
Association Of Company (
8
Companies Und 26 of the
Companies Act)
Appointment In Execution of 300
9
a Power
10 Appraisement Or Valuation 300

11 Apprenticeship Deed 300

13 Award 300

16 Cancellation 300

19 Composition Deed 300

21 Copy Or Extract 300

22 Counterpart Or Duplicate 300

Customs Or Excise Bond 300


23 (Movable Property)

25 Divorce 300

29 Indemnity Bond 300


32 Letter Of Guarantee 300

33 Letter Of License 300

34 Marriage Registration 200

(a) Memorandum of 300


Association
35 ( for companies of under
sec. 26 of the Companies
Act )
38 Notarial Act 50

(e) Note or Memorandum ( any NIL


39 other goods )

(g) Note (related to 300


39
Government Sec.)
Note Of Protest By Master 300
41
Of Ship
(2)( Alteration of Constitution of 200
44 b) Partnership - ( other than
Clause a )
(3)( Dissolution (In any other 200
44
b) case)
(a) Power of Attorney 300
45 To ( e
)
(h) Power of Attorney ( 300
45
in other case )
46 Protest Of Bill or Note 300

Protest By The Master Of A 300


47
Ship
Reconveyance Of 300
48
Mortgaged Property
A Record Of 300
48
Transaction
(a) Release ( ancestral property 200
49
in favor of legal heirs )
51 Security Bond-Mortgage 300

55 Surrender of Lease 300


56 a Transfer of Debenture 1% of Total
Amount
(maximum
limit 10000)
b Transfer-Interest Secured by 300
56
Bond
c Transform-Under the 300
56 Administrators General. Act
1963, Sec.22
d Transfer-Trustees or 300
56 Beneficiary Without-
Consideration)
a Trust- Declaration 300
58

58 b Trust- Revocation 300

B) Citizen can enter Total Amount and get Stamp duty for below articles.

Sub –
Article Num. Article Article – Description Stamp Duty
No.
Agreement ( relating
(b) to ( to purchase of 0.01% of total amount (interested
5
g) Securities, Cotton,Oil Rs.10,000/- for that part)
etc )
Agreement ( Relating 0.50% of total amount ( MAX OF Rs. 3
5 (gb)
to Advertisement ) lakh )
Articles Of
12 0.50% of total amount
Association Of
( MAX Of Rs. 5 Lakh )
Company
Alteration Articles Of
Association Of
0.50% of total amount
7 Company(Remaining
( MAX Of Rs. 5 Lakh )
Amount paid under
Art. 12)
1) 0.25% up to 10 Crore
14 Bond 2) 0.50% above 10 Crore(Maximum
limit 8 Lacs)
1) 0.25% up to 10 Crore
15 Bottomry Bond 2) 0.50% above 10 Crore(Maximum
limit 8 Lacs)
Certificate Or Other
18 Document ( Relatong 0.10% of total amount
to Share )
24 Delivery Order In 0. 1% of total amount
Respect of Goods
LEAVE & LICENSE
AGREEMENT (Other
30 A 0.50% of total amount
than Residential
property)
LEASE - Relating to
30 (d) 2.00% of total amount
movable Property
31 Letter of Allotment (
0.1% of total amount
Shares )
35 Memorandum of 0.50%
b
Association ( MAX Of Rs. 5 Lakh )
(i) 0.35% up to 10 Crore
Mortgage deed
36 (b) (ii) 0.70% above 10 Crore (maximum
without possession
limit 11.2 lacs)
Collateral or auxiliary
36 c or additional or
substituted security 0.7% of total amount
Note or
Memorendum (
( a) to ( Related purchase or
39
d ), ( f ) sale of Cotton,
Bullion, Oil seeds ,
Yarn etc ) 0.01% of total amount
Order For Payment
42 a Of Money (Payable
After 1 year) 0.5% of total amount
Order For The 1) 0.25% up to 10 Crore
42 b Payment Of Money 2) 0.50% above 10 Crore(Maximum
(Payable Within 1 yr) limit 8 Lacs)
Partnership- ( by 1% of total amount (Not more than
44 (1)(a)
Cash ) 10,000)
Alteration of
Constitution of
44 (2)(a) Partnership-
Remaining Amt. after 1% of total amount (Not more than
Cl.1 10,000)+ 4.9% of Market value)
1) 0.25% up to 10 Crore
50 Respondentia Bond 2) 0.50% above 10 Crore(Maximum
limit 8 Lacs)
Settlement 1) 0.35% up to 10 Crore
52 A(i) (Religious/ 2) 0.70% above 10 Crore(Maximum
Charitable) limit 11.2 Lacs)
Revocation Of
Settlement 1) 0.35% up to 10 Crore
52 B(i)
(Religious/Charitable 2) 0.70% above 10 Crore(Maximum
) limit 11.2 Lacs)
1) 0.25% up to 10 Crore
53 Share Warrants 2) 0.50% above 10 Crore(Maximum
limit 8 Lacs)

C) Citizen can enter total Amount and select duration then get Stamp
duty for below articles.

Article Sub – Article –


Stamp Duty
Num. Article No. Description
Both for (3 Months Above)
6(1) Deposit of Title
a (i) 0.25% up to 10 Crore
deeds
(ii) 0.50% above 10 Crore (maximum limit 8 lacs)
Both for (3 Months Below)
Deposit of Title
6(1) b (i) 0.25% up to 10 Crore
deeds
(ii) 0.50% above 10 Crore(maximum limit 8 lacs)
Pledge, Loan or
1) 0.25% up to 10 Crore
6(2) Hypo. -Movable
2) 0.50% above 10 Crore (maximum limit 8 lacs)
Property
Mortgage Of A
Crop (Loan 0.50%(3 Months below)
37 a
Repayable Within
Three Months)
Mortgage Of Crop
1%(3 Months Above)
37 b (Loan Repayable
After Three Month)
Note Or Entry (for Both for (3 Months Above)
Deposit of Title (i) 0.25% below 10 Crore
deeds) (ii) 0.50% above 10 Crore (maximum limit 8 lacs)
Note Or Entry( for Both for (3 Months Below)
Deposit of Title (i) 0.25% up to 10 Crore
40
deeds) (ii) 0.50% above 10 Crore(maximum limit 8 lacs)
Note Or Entry (for
Pledge, Loan or 1) 0.25% up to 10 Crore
Hypo. -Movable 2) 0.50% above 10 Crore (maximum limit 8 lacs)
Property)
D) Citizen can enter Money / Advance Premium /fine, Rent and select
year then get stamp duty for below articles.

Article Sub – Article –


Stamp Duty
Num. Article No. Description
(i) Up to 1 year : 1.4% of Rent Amount
(ii) above 1 Years - up to 3 Years : 2.8% of (Average of
Yearly rent amount)
(iii) above 3years – up to 10 Years : 4.9% of (Average of
Yearly rent amount)
Lease - (iv) above 10 years –up to 30 Years : 4.9% of (twice of
30 (a) (Immovable Average of Yearly rent amount)
Property)-Rent (v) above 30 years – up to 98 Years : 4.9% of (thrice of
Average of Yearly rent amount)
(vi) 98 Years : 4.9% of (Five times of Average of Yearly rent
amount)
(vii) Infinity: 4.9% of (1/5 of 50 years rent amount)
(viii) Without time limit: 4.9 % of 10 years rent amount
Lease -
(Immovable
30 (b) Property)- 4.9% of Advance Premium or Money or fine
Premium or
Money Adv.
(i) Below 1 year : 1.4% of Rent Amount+4.9% of Money /
Advance Premium /fine
(ii) 1 to 3 Years : 2.8% of (Average of Yearly rent amount)
+4.9% of Money / Advance Premium /fine
(iii) 3 to 10 Years : 4.9% of (Average of Yearly rent
amount) +4.9% of Money / Advance Premium /fine
(iv)10 to 30 Years : 4.9% of (twice of Average of Yearly
Lease -
rent amount) +4.9% of Money / Advance Premium /fine
(Immovable
(v)30 to 98 Years : 4.9% of (thrice of Average of Yearly
Property)-
30 (c) rent amount) +4.9% of Money / Advance Premium /fine
Rent
(vi)98 Years : 4.9% of (Five times of Average of Yearly
+Premium or
rent amount)+ 4.9% of Money / Advance Premium /fine
Money Adv.
(vii)Infinity: 4.9% of (1/5 of 50 years rent amount)+ 4.9%
of Money / Advance Premium /fine

(viii)Without time limit: 4.9 % of 10 years rent amount


+4.9% of Money / Advance
Premium /fine
E) Citizen can calculate market value or enter consideration amount
and get stamp duty for below articles.

Sub –
Article Num. Article Article – Description Stamp Duty
No.

17 Certificate of Sale
Conveyance – Immovable
20 a a) Agricultural Land:
Property
Conveyance – Property of 4.9 % of Consideration Value
20 b or Market Value (Whichever
Co-Op Soc.
is higher)
Conveyance – Property of b) Non – Agricultural Land:
20 c
N.T.C, G.H.B, G.O.F.A. 4.9 % of the Market Value

28 Gift
26 Exchange of Property 4.9 % of Higher Market Value in
4

exchange property(વિનીમય થતી


સ્થાિર વમલકતો પૈકી િધારે બજાર
કકિંમત નકકી થતી હોય તેના પર સ્ટેમ્પ
ડયુટી)
Further Charge (Original
27 a 4.9% of Consideration Amount
Mortgage)
a)Agricultural Land:
3.50 % of Consideration
Agreement-Construction Value or Market Value
5 g(a) Developments/ Transfer (Whichever is higher)
Immovable Property b)Non – Agricultural Land:
3.50 % of the Market Value

(i)1% of (market values of share


+ Consideration Amount) or 1%
(of Face values of share +
Conveyance –
Consideration Amount
Amalgamation/
20 d )(whichever higher) or
Reconstruction of
(II)1% Market Value of
Company
immovable Property
((i) or (ii) whichever is
higher)(max 25 crore)
2% of Market Value or
Conveyance ( Movable
20 aa consideration amount
Property )
whichever higher
Further Charge with
27 b(i)
possession 4.9% of consideration
amount

Further
Charge
0.35% of
( b )( without
27 consideration
ii)(a) possession
amount
(up to 10
crore)
Further
Charge
without 0.70%
27 (b)(ii)(b)
possession consideration
(Exceed 10 amount (Max
crore) Rs.11.2 Lakh)
36
Mortgage Deed-
a
With
4.9% of consideration
Possession amount
0.25% of Market Value
(up to 10 crore)
43 Partitioned
0.50% of Market Value
(above
10 crore) Stamp Duty is
levied on the amount of
the market value of the
share or shares separated
from the
property(વમલકતમાાંથી જુદા
કરે લા કહસ્સા અથિા કહસ્સાઓ
ની બજાર કકિંમતની રક્મ ઉપર
ડયુટી લેિાપાત્ર થાય છે )

Partnership ( by
44 (1)(b) Immovable Property:
immovable
Property ) 4.9% of Market value
1% of total amount of
Partnership ( by
44 (1)(c) capital
Cash & immovable
(Not more than
Property )
10,000)+ 4.9% of
Market value
Dissolution (
44 3a immovable property Immovable
taken by Property: 4.9%
Partners ) of Market
Value
Release(in any other
cases without 4.9% of Market
49 b
ancestral property in Value of property
favor of legal
heirs
Power Of Attorney (
45 g for 3.50% of Market Value
Development of any
immovable property )
Power of Attorney(in 300
45 f(ii)(a) case of blood relation)

Power of a) Agricultural Land:


45 f(ii)(b) Attorney(other than 4.9 % of
blood relation) Consideration Value
or Market Value
(Whichever is higher)
b) Non – Agricultural Land:
4.9 % of the Market Value
Power Of Attorney
45 f(i) (Sale a) Agricultural Land:
Of Immovable 4.9 % of
Property for Consideration Value
consideration ) 42or Market Value
(Whichever is higher)
b) Non – Agricultural Land:
52 A(ii) Settlement – Other
4.9 % of the Market
Case
Value
Settlement –
52 B(ii)
Revocation Other
Case
57 Transfer Of Lease 4.9% of Market Value or
Consideration amount
(whichever is higher)

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