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) 7.5% I-Note 7(a) 1%
  (ii) without possession 5(e)(ii) 200 I-Note 7(b) Rs.20
4 Agreement relating to D.T.D. 6 0.5% I-Note(1a)(iii) 0.5% Subject to a max. of Rs.10,000
5 Conveyance (other than flats/apts.) 20(1) 7.5 % I 1%
  Conveyance (flats/apts.) 20(2) 7.5 % I 1%
6 Exchange 26 7.5 % I 1%
7 Gift    
  (i) If Donee is not a family member 28(a) 7.5 % I 1%
  (ii) If Donee is a family member 28(b) A fixed duty of Rs.1000 + surcharge I-Note-11 A fixed fee of Rs.500
8 Lease 30 Duty depends on period of lease and rent. (Pl. refer article 30) I-Note-3 1%
9 Mortgage    
  (i) If possession of property is given 34(a) 7.5 % 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 39 Duty depends on No. of shares. (Please refer Art.39) IV(a) Fee depends on No. of shares (Please refer Art.IV(a))
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)

7.5 %

I

1%

(ea) when given to a promoter 41(ea)

Duty depends upon the Market Value of the Property. Please refer to schedule under KS Act 1957.

I-Note (12 )

Fixed fee of Rs.1,000/-

(eb) i)When given to other relatives 41(eb)

7.5 %

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) if not for consideration 45(a)(i) 2.5 % I 1%
  (ii) if for consideration 45(a)(ii) 3.75 % I 1%
  (iii) between family member 45(b) Rs.1000 I-Note-11 Rs.500
14 Settlement    
  (i) If disposition of property is other than family 48(A)(i) 7.5 % 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    
 

(i) Declaration of Trust- Where in other of the trust Conveys money / amount only or remains as the sole trustee. 

(ii) Conveys immovable property and remains as one of the trustee or does not remains as a trustee. 

54(A)

 

 

Max. Rs.500

 

 

 

 

 

 

 

7.5%

I

1%

 

 

 

 

 

 

 

1%

 

  (ii) 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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