At a Glance: stamp duty and registration fee.

(Updated till 31/07/2010.)

Levy of Stamp Duty and Registration Fee on Some Important Documents at a Glance

Sl.
No.

Description of document

Article No. under which Stamp Duty Chargeable

Amount in Rupees

Article No. under which Registration Fees payable

Amount in Rupees

1

Adoption Deed

3

500

V

200

2

Affidavit

4

20

---                                     

--- 

3

Agreement relating to sale of immovable property

                                     

 

                                     

 

 

(i) with possession

5(e)(i)

@ 6%

I-Note 7(a)

1%

 

(ii) without possession

5(e)(ii)

@ 1% min.500,max.20,000

I-Note 7(b)

Rs.20

 

(iii) Joint Development Agreement

5(f)

@ 1% max.1.5 lacs

I-Note 12

 

i) MV < One Crore

Rs.1000/-

 

ii) MV > One Crore < Two Crore

Rs.2000/-

 

iii) MV > Two Crore < Five Crore

Rs.5000/-

 

iv) MV > Five Crore < Ten Crore

Rs.10000/-

 

v) MV > Ten Crore

Rs.15000/-

 

vi) In any other cases

Rs.100/-

 

(iv) If not otherwise provided for

5(j)

Rs.200

---

---

4

Agreement relating to D.T.D.

6

@0.1% min. 500,max.50,000

I-Note(1a)(iii)

0.1% Min 100 max.10,000

5

Conveyance

20(1)

@ 6 %

I

1%

6

Conveyance (flats/apts.)

20(2)

@ 6 %

I

1%

7

Conveyance on TDR

20(7)

 @ 1 %

I

1%

8

Exchange

26

 @ 6 % on the greater value

I

1%

9

Gift

28

                                   

 

                                     

 

 

(i) If Donee is not a family member

28(a)

@ 6 %

I

1%

 

(ii) If Donee is a specified family member

28(b)

A fixed duty of Rs.1000 + surcharge & cess

I-Note-11

Fixed fee of Rs.500

10

Lease

30

                                   

 

                                     

 

 

(i) Upto 1 year residential

30(1)(i)

@ 0.5% max.500

I - Note-3

100

 

(ii) Upto 1 year commercial and industrial

30(1)(ii)

@ 0.5%

I - Note-3

0.5%

 

(iii) > 1yr < 10 years

1% on AAR/advance/premium/deposit

I - Note-3

0.5%

 

(iv) > 10yrs < 20 years

@2% on AAR/advance/premium/deposit

I - Note-3

0.5%

 

(v) > 20yrs < 30 years

@3% on AAR/advance/premium/deposit

I - Note-3

0.5%

 

(vi) > 30 yrs

As per Art 20(1) on Market value or AAR/advance/premium/deposit/whichever is higher

I - Note-3

1%

11

Mortgage

34                                     

 

                                     

 

 

(i) If possession of property is given

34(a)

@ 6 %

I

1%

 

(ii) If possession of property is not given

34(b)

0.5%

I-Note(1a)(i)

0.5% Subject to a max. of 10,000

12

Partition

39

                                   

 

                                     

 

 

(a)NA property

 

(1) Municipal Limit

Rs.1000 per share

IV(a)

Rs.500/-

 

(2) Panchayat Limit

Rs.500 per share

IV(a)

Rs.250/-

 

(b) Agri Land

Rs.250 per share

IV(a)

Rs.50/-

 

(c) Movable property

Rs.250 per share

IV(a)

Rs.100/-

 

(d)Combination of above

Maximum of above per share

IV(a)

Maximum of above per share

13

Power of Attorney

41

  

                                     

                                     

(a)

for the sole purpose of registration

41(a)

Rs.100

XXXI

Rs.100

(b)

Authorizing one or more person to act in single transaction

41(b)

Rs.100

IV

Rs.100

(c)

Authorizing more than 5 person

41(c)

Rs.100

IV

Rs.100

(d)

Authorizing more than 5 but less than 10

41(d)

Rs.200

IV

Rs.100

(e)

When given for consideration

41(e)

@ 6 %

I

1%

(ea)

When given to a promoter

41(ea)

@ 1% on MV of Property or consideration max.1.5 lacs

I-Note-3

(i) MV < One Crore

Rs.1000

(ii) MV > One Crore < Two Crore

Rs.2000

(iii) MV > Two Crore < Five Crore

Rs.5000

(iv) MV > Five Crore < Ten Crore

Rs.10000

(iii) MV > Ten Crore

Rs.15000

(eb)

i)When given to others

41(eb)

@ 6 %

I-Note(10)

1%

 

ii)When given to specified family members

41(eb)

Rs.200

IV

Rs.100

(f)

In any other case

41(f)

Rs.200

IV

Rs.100

14

Re-conveyance of mortgage property

44

Rs.100

IV

Rs.100

15

Release

45

  

                                     

                                     

 

(i) Release not between family members

45(a)

Rs. 6%

I

1%

 

(ii) Between family members

45(b)           

Rs.1000/-

 

II-Note-11

 

Rs.500

16

Settlement

48                                     

 

                                     

 

 

(i) If disposition of property other than family

48(A)(i)

@ 6 %

I

1%

 

(ii) If disposition of property among the specified family members

48(A)(ii)

Rs.1000/-

I-Note-11

Rs.500/-

17

Surrender of Lease

51

Rs.100/-

II

Rs.100/-

18

Trust

54

 

                                     

 

(i) Declaration of Trust- Concerning any money or amount conveyed by the author to the trust as corpus

54(A)(i)

Rs.500/-

I

1%

(ii) Concerning any immovable property owned by the author  and conveyed to the trust of which the author is the sole trustee

54(A)(ii)

Rs.500/-

I

1%

(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.

54(A)(iii)

@6%

I

1%

 

(iv) Revocation of Trust

54(B)

Max. Rs.200

III

Rs100/-

19

Will deed

No Article

NIL

VI

Rs.200/-

20

Deposit of a sealed cover containing a will

No Article

NIL

VIII

RS.1000/-

 

 

 

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