At a Glance: stamp duty and registration fee.

(Updated till 20/04/2017)

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

Sl. Description of Stamp Duty Amount in Rupees Registration Amount in

No. document Article No. Fees Article Rupees
No.
1 Adoption Deed 3 Rs.500/- V Rs.200/-
2 Affidavit 4 Rs.20/- - -
3 Agreement relating to
sale of immovable
property
(i) with possession 5(e)(i) @ 5% on market value I-Note 7(b) 1%
of the property
(ii) without possession 5(e)(ii) @ 0.1% on I-Note 7(a) Rs.20/-
consideration amount,
Min.Rs.500/-,
Max. Rs. 20,000/-
(iii) Joint Development 5(f) @2% III(a)(i) 1%, max
Agreement Rs.1,50,000/-
(iv) Sale of movable
property-
(a) possession of 5(g)(i) @3%
property delivered)
(b) possession of 5(g)(ii) 0.1%, Min Rs.500/-
property not Max Rs.20,000/-
delivered)
(v) Chit Agreement 5(i-e)
(i) Where the chit 5(i-e)(i) Rs.100/-
value <=lakh
(ii) Where the chit 5(i-e)(ii) Rs.100/- + Rs.50/- for
value is > one lakh every Rs.1 lakh or part
thereof exceeding
Rs.1 lakh
(vi) If not otherwise 5(j) Rs.200/- IV Rs.100/-
provided for
4 Agreement relating to 6
(1) D.T.D.
(i) where the loan 6(1))(i) @0.1%, min. Rs.500/- I-Note 0.1%,
amount is =< Rs. 10 (1-a)(iii) Min Rs.100/-
lakhs max.Rs.10,000/-
 (ii) where the loan 6(1)(ii) @0.2%, I-Note 0.1% Min
amount is > Rs. 10 max. Rs. 10 lakhs. (1-a)(iii) Rs.100/-
lakhs max.Rs.10,000/-
(2) Pawn or pledge
(i) where loan 6(2))(i) @0.1%
amount is >Rs.1
lakh <Rs.10 lakh
(ii) where loan is > 6(2)(ii) @0.2%
Rs.10 lakhs max. Rs. 10 lakhs.
5 Articles of Association of 10 0.1%,
a Company max. Rs. 50 lakhs.
6 Certificate of Sale 15(c) @5% on the amount
of purchase money
7 Certificate of Share/ 16 0.1%
Scrip / Stock
8 Certificate of enrolment 17 Rs.500/-
in the roll of Advocates
9 Conveyance (Sale) 20(1) @5 % on the market I 1%
value + Surcharge +
Cess
Conveyance (Sale of 20(2) @5% on the market I 1%
flats/apts.) value + Surcharge +
Cess
Conveyance on TDR 20(7) @3% I 1%
10 Copy of extract or 21 Rs.10/-
Certified True copy
11 Counterpart/Duplicate 22 Rs.500/-
(a) if the original 22(a) Same duty as on the
instrument is original
chargeable with
duty of > Rs.500
(b) in any other case 22(b) Rs.500/-
12 Exchange of property 26 @5% on the market I 1%
value+Surcharge+
Cess
13 Gift 28
(i) If Donee is not a 28(a) @5% +Surcharge+ I 1%
family member Cess

(ii) If Donee is a family 28(b) Rs.5000/-+Surcharge I-Note-11(ii) Rs.500/-

member +Cess –
property situated
 within BMRDA/BBMP/
City Corporation limits
Rs.3000/- + Surcharge I-Note-11(ii) Rs.500/-
+ Cess – property
situated within City/
Town Municipal/
Council/Town
Panchayat limits
Rs.1000/-+ Surcharge I-Note-11(ii) Rs.500/-
+ Cess –property
situated within the
limits other than the
limits specified in
items (i) and (ii)
Provided that, if the I-Note-11(ii) Rs.500/-
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.
14 Lease 30
(i) Up to 1 year 30(1)(i) @ 0.5% on the total I - Note-3 0.5% Min
residential property rent/premium/fine/ Rs.100/-
money advanced -
max. Rs.500/-
(ii) Up to 1 year 30(1)(ii) @ 0.5% on the total I - Note-3 0.5% Min
commercial and rent/premium/fine/ Rs.100/-
industrial property money advanced
(iii) > 1yr < 10 years 30(1)(iii) 1% on AAR / premium I - Note-3 0.5% Min
/ fine / money Rs.100/-
advance
(iv) > 10yrs < 20 years 30(1)(iv) @2% on AAR / I - Note-3 0.5% Min
premium / fine / Rs.100/-
money advance
(v) > 20yrs < 30 years 30(1)(v) @3% on AAR / I - Note-3 0.5% Min
premium / fine / Rs.100/-
money advance
(vi) > 30 years 30(1)(vi) @5% on AAR / I 1%

(vii) if lease is executed 30(1)(vi)
in favour of family proviso
member
15 Mortgage
(i) If possession of
property is given
(ii) If possession of
property is not given
16 Partition
NA property situated
within the limits of
Municipal /UDA/ 39(a)(1)
Municipal Council/Town
premium / fine /
money advance or on
the market value of
the property
whichever is higher
Rs.5000/-+ Surcharge I - Note-3 Rs.500/-
+ Cess –
property situated
within BMRDA/BBMP/
City Corporation limits
Rs.3000/- + Surcharge I - Note-3 Rs.500/-
+ Cess – property
situated within City/
Town Municipal/
Council/Town
Panchayat limits
Rs.1000/- if the I - Note-3 Rs.500/-
property is situated
within the limits other
than the limits
specified in items (i)
and (ii)
Provided that, if the I - Note-3 Rs.500/-
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.
34
34(a) @5 % on the loan I 1%
amount + surcharge
34(b) 0.5% for every Rs. I-Note(1- 0.5% max.
100/- or Part thereof a)(i) Rs.10,000/-
39
Rs.1000/- per share IV(a)(a)(1) Rs.500/- per
share
 Panchayat
Other areas than those 39(a)(2) Rs.500/- per share IV(a)(a)(2) Rs.250/- per
mentioned in sub-clause share
(1) above
Agricultural Land 39(b) Rs.250/- per share IV(a)(b) Rs.50/- per share
(c) Movable property or 39(c) Rs.250/- per share IV(a)(c) Rs.100/- per
money share
(d)Combination of 39(d) Maximum of above IV(a) IV(a)(d) Maximum of fee
above per share noted in above
clauses per each
share
17 Partnership 40
A. Instrument of 40.A Rs.1000/-
Constitution
B. Reconstitution 40.B
(a) Where immovable 40.B(a) 3% on the market
property contributed value of the property
by a partner remains allotted to the other
with the firm at the partner
time of outgoing
(b) In any other case 40.B(b) Rs.1000/-
C. Dissolution 40(C)
(a) Where immovable 40(C)(a) 3% on the market
property contributed value of the property
by a partner is remaining with the
allotted to the other firm
partner at the time
of dissolution of the
firm
(b) In any other case 40(C)(b) Rs.1000/-
18 Power of Attorney 41
(a) for the sole purpose 41(a) Rs.100/- XXXI Rs.100/-
of registration of
documents w.r.t. a
single transaction or
for admitting
execution of
documents;
(b) Authorizing one or 41(b) Rs.100/- IV Rs.100/-
more person to act in
single transaction
other than the case
 mentioned in clause(a)
(c) Authorizing <=5 41(c) Rs.100/- IV Rs.100/-
persons to act jointly
or severally in >one
transaction or
generally
(d) Authorizing >5<=10 41(d) Rs.200/- IV Rs.100/-
persons to act jointly
or severally in >one
transaction or
generally
(e) given for 41(e) @5% I 1%
consideration
(ea) given to a promoter 41(ea) @2% III(a)(i) 1% max
/ developer Rs.1,50,000/-
(eb) given to person 41(eb) @5% I-Note(10) 1%
other than the family
members to sell the
immovable property
(ec) given to person 41(ec) @3% I 1%
other than the family
members to sell TDR
(f) In any other case 41(f) Rs.200/- IV Rs.100/-
19 Re-conveyance of 44 Rs.100/- III(iii) Rs.100/-
mortgage property
20 Release 45
(i) Release not between 45(a) Rs.5% I 1%
family members
(ii) Release between 45(b) Rs.5000/-+Surcharge
family members +Cess –
property situated I-Note-11(i) Rs.500/-
within BMRDA/BBMP/
City Corporation limits
Rs.3000/- + Surcharge
+ Cess – property
situated within City/ I-Note-11(i) Rs.500/-
Town Municipal/
Council/Town
Panchayat limits
Rs.1000/- if the
property is situated
within the limits other I-Note-11(i) Rs.500/-
than the limits
 specified in items (i)
and (ii)
Provided that, if the
property is situated in
any of the I-Note-11(i) Rs.500/-
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.
21 Security Bond 47
(a) When the amount 47(a) 0.5%
secured <= Rs.1000
(b) In any other case 47(b) Rs.200/-
22 Settlement 48
(i) If disposition of 48(A)(i) @5 % I 1%
property other than
family
(ii) If disposition of 48(A)(ii) Rs.5000/-+Surcharge I-Note- Rs.500/-
property among the +Cess – 11(iii)
family members property situated
within BMRDA/BBMP/
City Corporation limits
Rs.3000/- + Surcharge I-Note- Rs.500/-
+ Cess – property 11(iii)
situated within City/
Town Municipal/
Council/Town
Panchayat limits
Rs.1000/- if the I-Note- Rs.500/-
property is situated 11(iii)
within the limits other
than the limits
specified in items (i)
and (ii)
Provided that, if the I-Note- Rs.500/-
property is situated in 11(iii)
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.
23 Surrender of Lease 51 Rs.100/- II Rs.100/-
24 Transfer 52
(a) Of debentures 0.5% max Rs.1000/-
(b) Of any interest Rs.100/-
secured by bond,
mortgage or policy
of insurance
(c) Of any property Rs.100/-
under sec 25 of the
Administrator
Generals Act, 1963
(d) Of any Trust 5% on the market I 1%
property from one value of the property
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.
25 Transfer of Lease 53
(a) Where the 53(a) 5% on consideration
remaining period of amount for lease
lease is =<30 years transfer
(b) Where the 53(b) 5% on the market
remaining period of value of the property
lease is >30 years which is the subject
matter of transfer
26 Trust 54
(i) Trust made 54(A)(i) Rs.1000/- I 1%
exclusively for public
religious & charitable
purposes.
(j) Trust made for the 54(A)(ii) Rs.1000/- I 1%
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.
(k) Trust made involves 54(A)(iii) @5% [under article I 1%
the transfer/ No. 20(1)]
disposition of
property, in any way.
27 Warrant for Goods 55 Rs.50/-
28 Will deed No Article NIL VI Rs.200/-
29 Deposit of a sealed No Article NIL VIII RS.1000/-
cover containing a will