Professional Documents
Culture Documents
Stamp Fees
Stamp Fees
ANNEXURE
SCHEDULE1-A
STAMP DUTY ON CERTAIN INSTRUMENTS UNDER THE
STAMP (ANDHRA PRADESH AMENDMENT) ACT, 1922
(SEE SECTION 3, FIRST PROVISION)
Ar ti cl e N o
DESCRIPTION OF INSTRUMENT
ACKNOWLEDGMENT
of
a
debt
Twenty paise
exceeding twenty rupees in mount or
value written or signed by or on behalf
of a debtor in order to supply evidence
of such debt in any book (other than a
bankers pass book) or on a separate
piece of paper when such book or paper
is left in the creditors possession:
Provided t hat such acknowledgement
does not contain any promise to pay the
debt or an stipulation to pay interest or
to deliver any goods or other property.
ADMINISTRATION BOND including a
bond
given under sec tion 291 or
sect ion 375 of the Indian Succession
Act, 1925 ( cent ral Act, 39 of 1925) or
sect ion 6 of the Government Savings
Bank Act, 1873 ( central Act, 5 of 1873)
Where the amount does not exceed Rs. Three-fourths the duty as a
1,000
Bond ( No: 13) for such
amount
in any other case
Thirty rupees
ADOPTION DEED: that is to say any
Thirty -five rupees
instrument ( other than a
will)
recording an adoption, or conferring or
purport ing to confer an authority to
adopt
AFFIDAVIT including an affirmation or
Ten rupees
declaration in t he case of persons by
law allowed affirm or declare instead of
swearing.
a)
b)
3
5
(a)
(b)
6
(A)
i)
ii)
iii)
iv)
EXEMPTION
Affidavit or declaration in writing when
made for the sole purpose of enabling
any person to receive any pension or
charit able allowances.
AGREEMENT OR MEMORANDUM OF
AN AGREEMENT :If relating to t he sale of a bill of
exchange:
if relating to the sale of a Government
Security or share in an incorporated
company or other body corporate ;
AGREEMENT OF MEMORANDUM OF
AN AGREEMENT:- not other wise
provided for
Where the value
Does not exceed Rs. 5,000/ Exceeds Rs. 5,000/ - but
does not
exceed Rs. 20,000/ Exceeds Rs. 20,000/ - but
does not
exceed Rs. 50,000/ Exceeds Rs. 50,000/ -
One rupee
Subject to an maximum of
seventy- five rupees, fifty
paise for every Rs. 10,000
or part thereof, of the
value of the security or
share .
Ten Rupees
Twenty Rupees
Fifty Rupees
One hundred rupees
(B)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
(c)
7
Ra t e of du ty
5%
5%
5%
6%
1%
1%
w he t he r a dj us ta b l e
Ad j us ta bl e
A d j usta ble
A d j usta ble
5% o nl y is a d j us ta bl e
No t a d j ust a ble
N ot a d ju sta ble
(a)
(b)
(i)
(ii)
DES C R IP T IO N O F I N S TR U M EN T
The
deposit
of
title deeds
or
instrument
consti tuting
or
being
evidence of the title to any property
what ever ( ot her than a marketable
security), where such deposit has been
made by way of Security for the
repayment of money advanced or to be
advanced by way of Loan or an existing
or fut ure debt .
the pawn, pledge or Hypothecation of
movable
property where such pawn,
pledge or Hypot hecation has been made
by way of security for the repayment of
money advanced or to be advanced by
way of loan or an existing or future
debt:If such loan or debt is repayable on
demand or more than three months
from t he dat e of the instrument
evidencing t he agreement:
If such loan or debt is re -payable not
more than t hree months from the date
of such inst rument
P RO P E R S T AM P D UT Y
0.5%
of
the
amount
secured by such deeds,
subject to maximum of
Fifty Thousand Rupees.
0.5%
of
the
amount
secured,
subject
to
a
maximum of Two Lakh
Rupees.
Half the duty payable on a
loan or debt under sub clause (i).
Explanation :- For the purpose of the clause(a) of this article, not withst anding
anything contained in any judgement, decree or order of any court or order of any
authority, and lett er, note, memorandum or writing relating to the deposit of title
deeds whether writt en or made either before or at the time when or aft er t he
deposit of title deeds is effected and whether it is in respect of the security for
the first loan or any additional loan or loans taken subsequently, such letter, not e,
memorandum or writing shall, in the absence of any separate agreement or
memorandum of agreement relating to deposit of such title deeds, be deemed t o
be an inst rument, evidencing an agreement relating to the deposit of title deeds.
Exemption :1. Lett er o f h yp ot he ca ti o n a c co mpa n yi ng a bi l l of e xc ha n ge d u l y s ta m ped .
2. U na tte ste d in str u me nt o f pa w n or ple dge o f , -(a ) Fa r m e qu ipm e n t a nd T ra ct or s ;
(b) An y go od s f or a l oa n s e c ure d up to o ne la k h r upe es .
a)
b)
APPOINTMENT IN EXECUTION OF
A POWER, whether of trustees or
of property, movable or immovable,
where made by any writing not being
a will
APPRAISEMENT OR VALUATION
made
otherwise
than under an
order of the court in the course of a
suit --Where the amount does not exceed
Rs. 1,000/In any other case,
Sixty rupees.
10
DES C R IP T IO N O F I N S TR U M EN T
APPRENTICES-SHIP DEED,
Including every writing relating to
the
service or tuition of
any
apprentice, clerk or servant placed
with any master to learn any
profession, trade or employment.
11
(i)
(ii)
12
a)
b)
EXEMPTION
Inst ruments
of
apprenticeship
execut ed by a Magistrate under the
Apprentice Act 1961(central Act 52
of 1961) or by which a person is
apprenticed by or at the charge of
any public charity.
ARTICLES OF ASSOCIATION OF
COMPANY
Where the company has no Share
Capit al
Where t he Company has authorised
Share Capital or increased Share
Capit al.
AWARD,
that
is to say, any
decision in writing by an arbitrator
or umpire, not being an award
directing a partition on reference
made other wise than by an order of
the Court in the course of a suit Where t he amount or value of the
property to which the award relates,
as setforth in such award, does not
exceed 1000.
If it exceeds Rs. 1000 but does not
exceeds Rs. 5000.
And for every additional Rs. 1000 or
part there of in excess of Rs. 5000;
13
a)
b)
EXEMPTION
Bond, when ex ecuted by an person
for t he purpose of guaranteeing that
the local income derived from private
subscript ions
to
a
charitable
dispensary or hospital or any other
object of public utility, shall not be
less t han a specified sum per
mensem.
P RO P E R S T AM P D UT Y
Fifteen rupees
14
BOTTOMRY
BOND ,
that is to
say, any inst rument where by the
mast er of a sea -going ship borrows
money, on the secur ity of the ship to
enable him to preserve the ship or
prosecut e her voyage : Where amount or value secured
does not exceeds Rs.1,000;
a)
b)
15
CANCELLATION-INSTRUMENT
of
(including any instrument by which
any instrument previously executed
is cancelled), if attested and not
otherwise provided for
CERTIFICATE OF SALE
( in respect of each property put up
as separat e lot and sold, granted to
the purchaser of any property sold
by public action by a Civil or
Revenue Court or the Collector or
other Revenue Officer.
Where t he purchase money does not
exceed Rs. 10
Where t he purchase money ex ceeds
Rs. 10/ - but does not exceeds Rs.
25/-.
In any other case
16
a)
b)
c)
17
18
DES C R IP T IO N O F I N S TR U M EN T
1)
2)
(i)
CERTIFICATE
OR
OTHER
DOCUMENT evidencing the right or
title of t he holder thereof, or any
other person, either to any shares,
scrip
or
stock
in
or
of
any
incorporated Company, or other body
corporat e or become proprietor of
shares, scrip o r stock in or of any
such company or body.
CHARTER PARTY, that is to say,
any inst rument (except an agreement
for the hire or a tug -steamer),
whereby a vessel or some specified
principal part thereof is let for the
specified purposes of the charter,
whet her it includes a penalty clause
or not.
A CHIT AGREEMENT, that is to say
an agreement relating to a chit as
defined in clause (2) of section 2 of
the Andhra Pradesh Chit Funds Act,
1971, if either such agreement is
execut ed or the chit is conducted in
the Stat e of Andhra Pradesh where
the value of t he Chit: Does not exceed rupees one lakh
P RO P E R S T AM P D UT Y
One rupees
One rupees fifty paise.
The
same
dut y
as
conveyance (No: 20) for a
consideration or market
value equal to the amount
of the purchase money
only.
Thirty paise
Five rupees
Ten Rupees.
5
(ii)
19
20
a)
b)
c)
d)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
Fifty Rupees
Thirty -five rupees.
i)
ii)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
Ten rupees
Twenty rupees
EXEMPTION
a) Copy of any paper which a public
officer is expressly required by
law to make of furnish for record
in any public office or for any
public purpose.
b) Copy of or extract from, any
regist er
relating
to
births,
baptisms, namings, dedications,
marriages, divorces, death or
burials.
22
a)
b)
23
a)
b)
24
25
COUNTERPART OR DUPLICATE of
any inst rument, chargeable with duty
and in respect of which the proper
duty
has
been
paid
become
proprietor of share, scrip or stock in
or of any such company or body.
If t he duty with which the original
instrument is chargeable does not
exceed t en rupees
In any other case.
CUSTOMS BOND Where the amount does not exceed
Rs. 1000:
In any other case
DELIVERY ORDER in respect of
goods that is to say, any instrument
entit ling any person therein named,
or his assigns or the holder thereof
to the delivery of any goods lying in
any dock or port or any warehouse in
which goods are stored or deposited
or rent or hire, or u pto any wharf,
such instrument, being signed by or
on behalf of the owner, of such
goods upon t he sale or transfer of
the property therein, when such
goods
ex ceed
in
value
twenty
rupees.
DIVORCE: - instrument of that is to
say any inst rument by which any
person effects the dissolution o his
marriage.
Five rupees
26
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
27
28
a)
b)
i)
ii)
29
30
INDEMNITY BOND
The
same
duty
a
a
conveyance (no 20) for a
consideration or market
value equal to the market
value of the property of
greater value, which is the
subject
matter
of
exchange.
The
same
dut y
a
Conveyance ( No : 20) for
a consideration or market
value equal to the amount
of
the
further
charge
secured
by
such
instrument.
The
same
duty
as
a
conveyance
(No 20), for
consideration or market
value equal to the total
amount
of
the
charge
including
the
original
mortgage and any furt her
charge already made), Less
the duty already paid on
such original mortg age and
further charge.
The
same duty as a
Bottomry Bond ( No: 14)
for the amount of the
further charge secured by
such instrument
The
same
dut y
a
conveyance (No: 20) for a
consideration or market
value, of the property
which is the subject matter
of gift.
The same
duty as a
security
Bond ( No: 48)
for the same amount
31
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
a)
i)
ii)
iii)
iv)
v)
vi)a
5%
on
the
value
of
property under lease as
declared by the party or
0.8% on the total rent
payable on such lease,
whichever is higher.
vi)b Where t he lease is granted for a fine 5% on the fine or premium
or premium or for money advanced or money advance or to be
or to be advanced and where no rent advanced as set forth in
is reserved.
the lease.
vi)c Where t he lease is granted for a fine 5%
on
such
fine
or
or premium or for money advanced premium
or
money
in addit ion to rent reserved.
advanced in addition to the
duty which would have
been
payable
on
such
lease,
if
no
fine
or
premium or advance had to
be paid or delivered.
d
Where t he lessee undertakes to 5% on the value of the
effect improvements in the leased improvements
property and agrees to make the contemplated to be made
same to the lessor at the time of by the Lessee as set forth
terminat ion of lease failing u nder in the deed in addition to
clauses (a),(b) or (c );
the duty chargeable under
clauses (a) or (b) or (c )
Note: T hrough the notification issued in G.O.Ms. No. 408,
Revenue (Regn -I) Department, Dt: 11.5.2010, the stamp duty on
lease deeds is reduced, w.e.f 14.5.2010 as mentioned above.
Exemption :- Lease, execut ed in case of a cultivator and for the purpose of
cultivation (including a lease of trees for the prod uction of food or drink) without
the payment or delivery of any fine or premium, when a definite term is expressed
and such term does not ex ceed one year, or when the average annual rent
reserved does not ex ceed one thousand rupees.
Explanation :- When a lessee undertakes to pay any recurring charge, such as
Government revenue, the landlords share of cesses, or the owners share of
municipal rat es or t axes, which is by law recoverable from the lessor, the amount
so agreed to be paid by the lessee shall be deemed to be part of the rent.
vi)d
32
33
(a)
(i)
(b)
(c)
34
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
LETTER
OF
ALLOTMENT
OF
SHARES
in
any
company
or
proposed company, or in respect of
any loan to be raised by any
company or proposed company
LICENSEE of immovable or movable
property , t hat
is to say licence
grant ed by owner or authority for
rent or fee or by whatev er name it
is called : Whereby such licence granted for
rent or fee or by what ever name it
is called : Where t he licence purports to be
for a t erm of less than one year
(ii)
(iii)
MEMORANDUM OF ASSOCIATION
OF A COMPANY :-
10
a)
b)
35
a)
b)
DES C R IP T IO N O F I N S TR U M EN T
If accompanied
by Articles of
Associat ion under Section 26 of the
Companies Act, 1956 ( central Act
of 1956)
If not so accompanied
P RO P E R S T AM P D UT Y
The
same
duty
as
a
Conveyance (No:20) for a
consideration or market
value equal to the amount
secured by such deed.
The
same
duty
as
a
Bottomry Bond (No: 14) for
the amount secured by
such deed.
Note: Through
the
notification
issued in G.O.Ms. No. 409, Revenue
(Regn-I) Department, dt: 11.5.2010,
the duty chargeable on simple
mortgages under Article 35(b) is
reduced from 3% to 0.5% of the
amount secured by such deeds,
e.e.f 14.5.2010
EXPLANATION
A mortgagor who gives or has given
to the mortgagee a power of
attorney to collect rents, or has
given to t he mortgagee a lease, of
the property mortgaged or part
thereof,
is
deemed
to
give
possession
thereof
within
the
meaning of t his article .
c)
Three rupees
11
DES C R IP T IO N O F I N S TR U M EN T
and
for every Rs. 100/ - or
part thereof secured in excess or
Rs. 1000/ -
36
a)
b)
37
38
a)
b)
39
EXEMPTION
Inst ruments ex ecuted by persons
taking advances under the Land
Improvement
Loans
Act,
1883
(Central Act 19 of 1883) or the
Agricult urists Loan Acts1884, or by
the t heir sureties as security for the
repayment of such advances .
Mortgage of a Crop, including any
instrument evidencing an agreement
to secure the repayment of a loan
made upon any mortgage of a crop;
whet her the crop is or is not in
existence at the mortgage
When
t he loan is repayable not
more t han t hree months from the
date of the instrument --For every sum
secured not
exceeding Rs. 200;
And for every Rs. 200 or part there
of secured in excess of Rs. 200;
When t he loan is repayable more
than three
months but not more
than eighteen months from the date
of the instrument --For every sum
secured not
exceeding Rs. 100;
and for every Rs. 10 or part there of
secured in ex cess of Rs. 100;
NOTARIAL ACT, that
is to say,
any instrument, endorsement , note
attest ation, certificate or entry not
being a protest( note .43) made or
signed by a Notary in the execution
of the duties of his office, or by
any ot her person lawfully acting as
a Not ary
NOTE OR MEMORANDUM sent by
a broker or agent to his principal
intimating the purchase or sale on
account of such principal -Of any goods exceeding
in value
twenty rupees
Of any stock or marketable security
exceeding in value twenty rupees;
NOTE
OF
PROTEST
MASTER OF A SHIP
BY
THE
P RO P E R S T AM P D UT Y
Three rupees
Forty paise
Forty paise
Sixty paise
Sixty paise
Three rupees fifty paise
One rupee
Subject to a maximum of
fifty rupees, fifty paise for
every Rs 10,000/ - or part
thereof of the value of the
stock or security.
Two rupees
12
40
DES C R IP T IO N O F I N S TR U M EN T
PARTITION instrument
defined by section 2(15)]
of
P RO P E R S T AM P D UT Y
[as
13
NOTE:-
41
A
(a)
b)
B
(a)
(b)
C
(a)
(b)
42
a)
b)
c)
d)
e)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
the
Rs.
Five
percent
on
the
market
value
or
the
immovable
property
remaining with the firm
Twenty rupees
Fifty rupees
The
same
dut y
as
conveyance ( No 20) for
a consideration or market
value equal to the amount
of the consideration.
14
f)
g)
Note:-
43
44
45
a)
b)
46
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
EXPLANATION
For the purpose of this article,
more
persons
than
one
when
belonging to the same firm shall
be deemed to be one person.
Stamp duty has be en reduced to
(i) Rs 1000/ - when the GPA is given in favour of family member
and
(ii) to 1% when GPA is given in favour of other than family
members Vide G.O.Ms. No 1128, Revenue ( Regn -I) Depart ment,
dated `13 -06-2005 w.e.f. 1 -7-2005
N.B. : the t erm registration includes every operation incidental
to registrat ion under Registration Act , 1908 ( central Act 16 of
1908)
PROTEST OF BILL OF NOTE, that Three rupees
is to say any declarat ion in writing
made by a Notary or other person
lawfully act ing as such attesting the
dishonour of a bill of ex change or
promissory note.
PROTEST BY THE MASTER OF Five rupees.
SHIP,
that
is
to
say,
any
declaration of the particulars of her
voyage drawn up by him with a view
to the adjust ment of losses or the
calculation of averages, and every
declaration in writing made by him
against
the
charters
or
the
consignees for not loading or
unloading the ship, when such
declaration is attested or certified
by a Notary or other person lawfully
acting as such.
RECONVEYANCE OF MORTGAGED
PROPERTY :If t he consideration for which the The
same
duty
as
a
property was mortgaged does not conveyance (No : 20) for a
exceed Rs. 1000
consideration or market
value equal to the amount
of such consideration
as
setforth
in
the
re conveyance
In any other case
Fifty rupees
RELEASE, that is to say ,
15
A)
a)
DES C R IP T IO N O F I N S TR U M EN T
B)
C)
47
47-A
a)
i)
ii)
P RO P E R S T AM P D UT Y
16
b)
i)
ii)
c)
i)
ii)
d)
Note:1
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
17
Note: 2
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
18
48
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
EXEMPTION
Bond other instrument; when
execut ed :a)
by
any
person
for
the
purpose of guaranteeing that
the local income derived from
privat e subscription
to a
charit able
dispensary or
hospit al or any other object
of public utility, shall not be
less than a specified sum per
mensem;
b)
c)
49
SETTLEMENT :A
19
a)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
The
same
dut y
as
Bottomry
Bond ( No:14)
for a sum equal to the
amount or market value of
the property settled as set
forth in such settlement;
EXPLANATION
For the purpose of this Article
Family means father, mother,
b)
50
51.
52
a)
b)
53
a)
b)
20
i)
ii)
c)
d)
a)
b)
c)
d)
DES C R IP T IO N O F I N S TR U M EN T
P RO P E R S T AM P D UT Y
If
the
duty
on
such
bond,
mortgaged-deed
or
policy
of
insurance does not exceed thirty
rupees.
In any other case
Of
any
property
under
the
Administration General Act, 1963,
(Central Act 45 of 1963).
Of any trust- property from one
trust ee to another trustee or from a
trust ee to a beneficiary.
Thirty rupees.
EXEMPTION
Transfer by endorsement --of a bill of exchange, cheque
or
promissory note ;
of a bill of lading, delivery order,
warrant
for goods, or other
mercantile document of
Of a policy of insurance;
54
Of
securit ies
of
the
Government.
TRANSFER OF LEASE by
assignment and not
by
under -lease
55
Trust--
56
Central
way of
way of
The
same
duty
as
a
Conveyance (No: 20) for a
consideration or market
value equal to the amount
of the
consideration for
the transfer.
21