​Stamp Duty and Registration Fee

(Updated till 15/02/2018)

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

Serial No.Description of documentStamp Duty Article No.Amount in RupeesRegn Fee Article No.Amount in Rupees
1Adoption Deed3Rs.500/-VRs.200/-
2Affidavit4Rs.20/---
3Agreement relating to sale of immovable  property    
 (i)   with possession5(e)(i)@ 5% on market value of the propertyI-Note 7(b)1%
 (ii)                without possession5(e)(ii)@ 0.1% on consideration amount, Min.Rs.500/-,                     Max. Rs. 20,000/-I-Note 7(a)Rs.200/-
 (iii)  Joint Development Agreement5(f)@2%III(a)(i)1%
 (iv) Sale of movable property-    
 (a)   possession of property delivered)5(g)(i)@3%  
 (b)  possession of property not delivered)5(g)(ii)0.1%, Min Rs.500/- Max Rs.20,000/-  
 (v)   Chit Agreement5(i-e)   
 (i)     Where the chit value <=lakh5(i-e)(i)Rs.100/-  
 (ii)   Where the chit value is > one lakh5(i-e)(ii)Rs.100/- + Rs.50/- for every Rs.1 lakh or part thereof exceeding   Rs.1 lakh  
 (vi) If not otherwise provided for5(j)Rs.200/-IVRs.200/-
4Agreement relating to (1) D.T.D. 6   
 (i)  where the loan amount is =< Rs. 10 lakhs6(1))(i)@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 lakhs6(1)(ii)@0.2%,                            max. Rs. 10 lakhs.I-Note(1-a)(iii)0.1% max.Rs.25,000/-
 (2) Pawn or pledge    
 (i)  where loan amount is >Rs.1 lakh <Rs.10 lakh6(2))(i)@0.1%  
 (ii)where loan is > Rs.10 lakhs6(2)(ii)

@0.2%

max. Rs. 10 lakhs.

  
5Articles of Association of a Company10

0.1%,

max. Rs. 50 lakhs.

  
6Certificate of Sale15(c)@5% on the amount of purchase money  
7Certificate of Share/ Scrip/ Stock160.1%  
8Certificate of enrolment in the roll of Advocates17Rs.500/-  
9Conveyance (Sale)20(1)@5 % on the market value + Surcharge + CessI1%
 Conveyance (Sale of flats/apts.)20(2)@5% on the market value + Surcharge + CessI1%
 Conveyance on TDR 20(7)@3% I1%
10Copy of extract or Certified True copy21Rs.10/-  
11Counterpart/Duplicate22Rs.500/-  
 (a)   if the original instrument is chargeable with duty of > Rs.50022(a)Same duty as on the original  
 (b)   in any other case22(b)Rs.500/-  
12Exchange of property26@5% on the market value+Surcharge+ CessI1%
13Gift 28   
 
  1. If Donee is not a family member
28(a)@5% +Surcharge+ CessI1%
 

(ii) If Donee is a family       

     member

28(b)

Rs.5000/-+Surcharge +Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I-Note-11(ii)Rs.1,000/-
   Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limitsI-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/-
14Lease30   
 (i) Up to 1 year residential property30(1)(i)@ 0.5% on the total rent/premium/fine/ money advanced - max. Rs.500/-I - Note-30.5%  Min Rs.200/-
 (ii) Up to 1 year commercial and industrial property30(1)(ii)@ 0.5% on the total rent/premium/fine/ money advancedI - Note-30.5%  Min Rs.200/-
 (iii) > 1yr < 10 years 30(1)(iii)1% on AAR / premium / fine / money advanceI - Note-30.5%  Min Rs.200/-
 (iv) > 10yrs < 20 years 30(1)(iv)@2% on AAR / premium / fine / money advanceI - Note-30.5%  Min Rs.200/-
 (v) > 20yrs < 30 years 30(1)(v)@3% on AAR / premium / fine / money advanceI - Note-30.5%  Min Rs.200/-
 (vi) > 30 years30(1)(vi)@5% on AAR / premium / fine / money advance or on the market value of the property whichever is higherI1%
 (vii) if lease is executed in favour of family member30(1)(vi) proviso

Rs.5000/-+ Surcharge + Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I - Note-3Rs.1,000/-
   Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limitsI - Note-3Rs.1,000/-
   Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii)I - Note-3Rs.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-3Rs.1,000/-
15Mortgage 34   
 (i) If possession of property is given 34(a)@5 % on the loan amount + surchargeI1%
 (ii) If possession of property is not given 34(b)0.5% for every Rs. 100/- or Part thereofI-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) above39(a)(2)Rs.500/- per share

IV(a)(a)(2)

 

Rs.500/- per share
  Agricultural Land 39(b)Rs.250/- per shareIV(a)(b)Rs.200/- per share
 (c) Movable property or money39(c)Rs.250/- per shareIV(a)(c)Rs.300/- per share
 (d)Combination of above 39(d)Maximum of above per shareIV(a) IV(a)(d)Maximum of fee noted in above clauses  per each share
17Partnership40   
 

A.      Instrument of    

Constitution

40.ARs.1000/-  
 B.      Reconstitution40.B   
 (a)   Where immovable property contributed by a partner remains with the firm at the time of outgoing40.B(a)3% on the market value of the property allotted to the other partner  
 (b)   In any other case40.B(b)Rs.1000/-  
 C.      Dissolution40(C)   
 (a)   Where immovable property contributed by a partner is allotted to the other partner at the time of dissolution of the firm40(C)(a)3% on the market value of the property remaining with the firm  
 (b)   In any other case40(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/-XXXIRs.200/-
 (b)                  Authorizing one or more person to act in single transaction other than the case mentioned in clause(a)41(b)Rs.100/-IVRs.200/-
 (c)  Authorizing <=5 persons to act jointly or severally in >one transaction or generally41(c)Rs.100/-IVRs.200/-
 (d)                  Authorizing >5<=10 persons to act jointly or severally in >one transaction or generally41(d)Rs.200/-IVRs.200/-
 (e)given for consideration 41(e)@5%I1%
 (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 TDR41(ec)@3%I1%
 (f)  In any other case 41(f)Rs.200/-IVRs.200/-
19 Re-conveyance of mortgage property 44Rs.100/-III(iii)Rs.200/-
20Release 45   
  (i) Release not between family members45(a)Rs.5%I1%
  (ii) Release between family members45(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/-

21Security Bond47   
 (a)   When the amount secured <= Rs.100047(a)0.5%  
 (b)   In any other case47(b)Rs.200/-  
22 Settlement 48   
 (i) If disposition of property other than family 48(A)(i)@5 %I1%
  (ii) If disposition of property among the family members 48(A)(ii)

Rs.5000/-+Surcharge +Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I-Note-11(iii)Rs.1,000/-
   Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limitsI-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 51Rs.100/-IIRs.200/-
24Transfer52   
 (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 propertyI1%
25Transfer of Lease53   
 (a)   Where the remaining period of lease is =<30 years53(a)5% on consideration amount for lease transfer  
 (b)   Where the remaining period of lease is >30 years53(b)5% on the market value of the property which is the subject matter of transfer  
26 Trust 54   
 (i)  Trust made exclusively for public religious & charitable purposes.54(A)(i)Rs.1000/-I1%
 (j)  Trust made for the management & custody of properties for the purpose of distributing the benefits/profits of the property to the beneficiaries and where there is no transfer/disposition of property, in any way.54(A)(ii)Rs.1000/-I1%
 (k)    Trust made involves the transfer/ disposition of property, in any way.54(A)(iii)@5% [under article No. 20(1)]I1%
27Warrant for Goods55Rs.50/-  
28Will deed No ArticleNILVIRs.200/-
29 Deposit of a sealed cover containing a will No ArticleNILVIIIRs.1000/-