At a Glance: stamp duty and registration

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

Sr.
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

                                     

iii) Joint Development Agreement

                               

 

   

  

 

 

 

 

 

iv) If not otherwise provided for

5(e)(ii)

                                     

                           

5(f)

                                     

                             

       

 

 

 

 

 

 

5(i)

@ 0.25 per Rs.100/-

                                     

@ Rs.1 per Rs.100/-

                                   

 

 

 

 

 

 

 

 

Rs.200/-

I-Note 7(b)

 

 

 

I  Note 12

i) MV< One crore

 

ii) MV >One crore < Two crore

 

iii) MV >Two  crore < Five crore

 

iv) MV >Five  crore < Ten crore

 

v) > Ten crore

 

 

 

IV

Rs.20

 

 

 

 

Rs.1000/-

 

 

Rs.2000/-

 

 

 

Rs.5000/-

 

 

 

Rs.10000/-

 

 

 

Rs.15000/-

 

 

 

 

Rs.100/-

4

Agreement relating to D.T.D.

6

0.25% maximum Rs.5 lakh

I-Note(1a)(iii)

0.5% Subject to a max. of Rs.10,000

5

Conveyance (other than flats/apts.)

20(1)

@ 6 %

I

1%

 

Conveyance (flats/apts.)

20(2)

@ 6 %

I

1%

6

Exchange

26

 @ 6 %

I

1%

7

Gift

                                     

 

                                     

 

 

(i) If Donee is not a family member

28(a)

@ 6 %

I

1%

 

(ii) If Donee is a family member

28(b)

A fixed duty of Rs.1000 + surcharge & cess

I-Note-11

A fixed fee of Rs.500

8

(i)                                        Lease

(ii)                                                                             i) up to 5 years

                                     

   ii) >5-10 years

(vi)                                               iii) >10-30 years

           

 

                                iV) >30 years

                                     

                                     

30

                                     

  

 

@1% on AAR+ Advance

                   

@2% on AAR+ Advance

                                      @4% on AAR+ Advance

                        As per Art 20(1) on Market Value or AAR +Advance whichever is higher

 

 

I-Note-3

                                     

                     

I-Note-3

                                

   I-Note-3

           

                     

 

I-Note-3

 

 

1%

                                     

                 1%

                                     

                                   1%

                                     

                   1%

9

Mortgage

                                     

 

                                     

 

 

(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

10

Partition

(a) NA property

(1) Municipal limit

(2) Panchayat limit

(b) Agri land

 

(c ) Movable property

                        (d) Combination  of above

                                     

 

39

                                     

                                     

                                     

                  Rs.1000/- per share

                  Rs.500/- per share

Rs.250/- per share

Rs.250/- per share

              Maximum of above per share

                                     

                             

 IV(a)

                     IV(a)

                  IV(a)

                     IV(a)

                                         IV(a)

                                     

                      Rs.500/-

   

                 Rs.250/-

             Rs.50/-

                       Rs.100/-

                        Maximum of above per share

11

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 Market Value of Property.

 

 

 

 

 

 

 

 

 

 

I-Note 3

 

i) MV< One crore

 

ii) MV >One crore < Two crore

 

iii) MV >Two  crore < Five crore

 

iv) MV >Five  crore < Ten crore

v) > Ten crore

 

 

 

 

Rs.1000/-

 

 

Rs.2000/-

 

 

 

Rs.5000/-

 

 

 

Rs.10000/-

 

 

 

Rs.15000/-

(eb)

i)When given to other relatives

41(eb)

@ 6 %

I-Note(10)

1%

 

ii)When given to relatives

41(eb)

Rs.100

IV

Rs.100

(f)

In any other case

41(f)

Rs.100

IV

Rs.100

12

Re-conveyance of mortgage property

44

Rs.100

IV

Rs.100

13

Release

                                     

 

                                     

 

 

(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

14

Settlement

                                     

 

                                     

 

 

(i) If disposition of property is other than family

48(A)(i)

@ 6 %

I

1%

 

(ii) If disposition of property is among family

48(A)(ii)

Rs.1000/-

I-Note-11

Rs.500/-

15

Surrender of Lease

51

Rs.100/-

II

Rs.100/-

16

Trust

54

 

                                     

 

 

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

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

(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)(i)

  

 

 

54(A)(ii)

 

 

 

 

 

54(A)(iii)

                     

Rs.500/-

  

  

  

  Rs.500/-

                                     

  

                                     

 

@6%

 

I

 

1%

  

  

  

1%

  

 

 

 

 

 

 

 

 

1%

 

 

(iv) Revocation of Trust

54(B)

Max. Rs.200

III

Rs100/-

17

Will deed

No stamp duty

No stamp duty

VI

Rs.200/-

18

Deposit of a sealed cover containing a will

No stamp duty

No stamp duty

VIII

RS.1000/-

 

 

 

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