Stamp Act

Deed Name Description Stamp Duty Rule

Article

AGREEMENT OR
If relating to the sale of a
MEMORANDUM
share in an incorporated [One rupee] for every rupees 5,000 or part thereof of the value of the share.
5(c) OF AN
company or other body Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
AGREEMENT -
corporate.
5(c)

AGREEMENT OR
MEMORANDUM
If relating to the sale of [Twelve hundred rupees].
5(cc) OF AN
immovable property. Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
AGREEMENT -
5(cc)

For collection or recovery

AGREEMENT OR
of octroi or goods exit tax
MEMORANDUM
or tax on transfer of [Fifty paisa for every one hundred rupees or part thereof of the amount of the contract].
5(ccc) OF AN
immovable property by a Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
AGREEMENT -
contractor with a Local
5(ccc)
Council.

AGREEMENT
In the case of banking
RELATING TO
companies or other
DEPOSIT OF One-fifth of one percent, that is to say, 0.2% of the loan amount subject to a maximum of five hundred thousand rupees.
6(a)(i) financial institutions, when
TITLE DEEDS, Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
the entire finance is not
PAWN OR
based on interest.
PLEDGE - 6(a)(i)

AGREEMENT One-fifth of one percent, that is to say, 0.2% of the loan amount.
6(a)(ii) In any other case.
RELATING TO Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
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Deed Name Description Stamp Duty Rule
Article

DEPOSIT OF
TITLE DEEDS,
PAWN OR
PLEDGE - 6(a)(ii)

AGREEMENT
In the case of banking
RELATING TO
companies or other
DEPOSIT OF One-fifth of one percent, that is to say, 0.1% of the loan amount subject to a maximum of five hundred thousand rupees.
6(b)(i) financial institutions, when
TITLE DEEDS, Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
the entire finance is not
PAWN OR
based on interest.
PLEDGE - 6(b)(i)

AGREEMENT
RELATING TO
DEPOSIT OF One-fifth of one percent, that is to say, 0.1% of the loan amount.
6(b)(ii) In any other case.
TITLE DEEDS, Note: In case of registration of the instruments, an additional stamp duty at the rate of 0.1% shall be charged.
PAWN OR
PLEDGE - 6(b)(ii)

That is to say declarations

AUTHENTICATED of newspapers, periodicals
[Five thousand rupees per Declaration].
11-B DECLARATIONS - or printing presses
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
11B authenticated by a legally
competent authority.

That is to say, any decision

[Three percent] of the amount or value of the property to which the award relates as set forth in such award.
12 AWARD - 12 in writing by an arbitrator
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
or umpire, not being an
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Deed Name Description Stamp Duty Rule
Article

award directing a partition,

on a reference made
otherwise than by an order
of the Court in the course
of a suit.

BILL OF
Two rupees for every one thousand rupees or part thereof of the amount of the Bill
13(a)(i) EXCHANGE - If drawn singly.
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
13(a)(i)

BILL OF If drawn in set of two or

One rupee for every one thousand rupees or part thereof of the amount of the Bill
13(a)(ii) EXCHANGE - more, for each part of the
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
13(a)(ii) set.

BILL OF Where payable more than

Three rupees for every one thousand rupees or part thereof of the amount of the Bill
13(b) EXCHANGE - one year after date or sight
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
13(b)(i) if drawn singly.

BILL OF
If drawn in set of two, for Two rupees for every one thousand rupees or part thereof of the amount of the Bill
13(b)(ii) EXCHANGE -
each part of the set. Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
13(b)(ii)

BILL OF
If drawn in set of three, for One rupee for every one thousand rupees or part thereof of the amount of the Bill
13(b)(iii) EXCHANGE -
each part of the set. Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
13(b)(iii)

Where it exceeds five

[Fifteen rupees] for every 500
15(ii) BOND - 15(ii) hundred rupees, for every
Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
additional amount of five
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Deed Name Description Stamp Duty Rule
Article

hundred rupees or part

thereof.

The same duty as on a

BOTTOMERY [Fifteen rupees] for every 500
16 bond (No. 15) for the same
BOND - 16 Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.
amount.

In respect of each property

put up as a separate lot and
(a) In case of immovable property in an urban area Five percent of the value of property and
sold) granted to the
(b) In any other case Three percent of the value of property.
CERTIFICATE OF purchaser of any property
18 Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
SALE - 18 sold by public auction by a
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
Civil or Revenue Court, or
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
Collector or other Revenue
Officer.

Where the amount of the

CONTRACT -
22A(a)(i) contract does not exceed [Twelve hundred rupees] fixed stamp duty.
22A(a)(i)
five lac rupees.

Where the amount of the

CONTRACT - contract exceeds five lac
22A(a)(ii) [Two thousand rupees] fixed stamp duty.
22A(a)(ii) rupees but does not exceed
ten lac rupees.

Where the amount of the

CONTRACT - contract exceeds ten lac
22A(a)(iii) [Three thousand rupees] fixed stamp duty.
22A(a)(iii) rupees but does not exceed
fifty lac rupees.
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Deed Name Description Stamp Duty Rule
Article

Where the amount of the

contract exceeds fifty lac
CONTRACT -
22-A(a)(iv) rupees but does not exceed [Five thousand rupees] fixed stamp duty.
22A(a)(iv)
one crore and fifty lac
rupees.

Where the amount of the

CONTRACT -
22-A(a)(v) contract exceeds one crore [Ten thousand rupees] fixed stamp duty.
22A(a)(v)
and fifty lac rupees.

CONTRACT - To procure stores and

22-A(b) Twenty-five paisas for every one hundred rupees or part thereof of the amount of the contract subject to a minimum of twelve hundred rupees.
22A(b) materials.

(a) In case of immovable property in an urban area Five percent of the value of property and
(b) In any other case Three percent of the value of property.
CONVEYANCE - In the case of an
23(a) Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
23(a) immovable property.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

- COURT FEE - Required Court Fee Amount > 20 and Required Court Fee Amount <= 15000.

Whether or not a mortgage

DEBENTURE OR debenture, a Participation
PARTICIPATION Term Certificate, a Term
TERM OR TERM Finance Certificate or any
27 One-twentieth of one percent, that is to say, 0.05% of the face value subject to a maximum of one million rupees
FINANCE OR ANY other instrument of
OTHER redeemable capital), being
INSTRUMENT - 27 a marketable security
transferable by
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Deed Name Description Stamp Duty Rule
Article

endorsement or by
separate instrument of
transfer or by delivery.

Based on mutual consent

of parties in cases
involving transfer of an (a) In case of immovable property in an urban area Five percent of the value of property and
DECREE, RULE
immovable property (b) In any other case Three percent of the value of property.
OF A COURT OR
27-A including sale, exchange, Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
AN ORDER OF A
gift or mortgage, declaring (a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
COURT-27A
or conferring a right in or (b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
title to an immovable
property.

(a) In case of immovable property in an urban area Five percent of the value of highest property and plus Two percent of lowest property
EXCHANGE OF (b) In any other case Three percent of the value of highest property.
31 IMMOVABLE - Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
PROPERTY - 31 (a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

When the original

mortgage is one of the
FURTHER description referred to in
32(a)
CHARGE - 32(a) clause (a) of Article No.
40 (that is, with
possession).
Two percent of the consideration equal to the amount of the further charge secured by such instrument
Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

32(b)(i) FURTHER If at the time of execution Two percent of the consideration equal to the total amount of the charge (including the original mortgage and any further charge already made) less the
Stamp Act
Deed Name Description
Article
CHARGE - 32(b)(i) of the instrument of further
charge possession of the
property is given or agreed
to be given under such
instrument.
FURTHER If possession is not so
32(b)(ii)
CHARGE - 32(b)(ii) given.
Instrument of, including a
memorandum of oral gift
of an immovable property,
not being a
33 GIFT - 33 SETTLEMENT (Article
58) or WILL OR
TRANSFER (Article 62)
when executed in respect
of an immovable property.
Where the lease purports
35(1(a)) LEASE - 35(1(a)) to be for a term of less
than twenty years
Where the lease purports
35(1(b)) LEASE - 35(1(b)) to be for a term of twenty
years.
Stamp Duty Rule
duty already paid on such original mortgage and further charge
Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
Two percent of the amount of the further charge secured by such instrument
Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
(a) In case of immovable property in and urban area Five percent of the value of property. If the gift deed is executed between spouses, father, mother,
son, daughter, grandparent, sibling or from one wife or widow to another wife or widow of the same husband, the rate of stamp duty shall be three percent
of the value of the property.
(b) In any other case Three percent of the value of property.
Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
Where the lease purports to be for a term of less than twenty years. 3.25% of the average annual rent of the lease.
Where the lease purports to be for a term of twenty years,
(i) In case of immovable property in an urban area; and 5.25% of the average annual rent of the lease.
(ii) In any other case 3.25% of the average annual rent of the lease.
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Deed Name Description Stamp Duty Rule
Article

Where the lease purports to be for a term in excess of twenty years or in perpetuity,
Where the lease purports
(i) In case of immovable property in an urban area; and 5.25% of the consideration equal to the whole amount of rent which would be paid or delivered in
to be for a term in excess
35(1(c)) LEASE - 35(1(c)) respect of the first ten years of the lease.
of twenty years or in
(ii) In any other case 3.25% of the consideration equal to the whole amount of rent which would be paid or delivered in respect of the first ten years of the
perpetuity.
lease.

Where the lease does not purport to be for any definite term,
Where the lease does not (i) In case of immovable property in an urban area; and 5.25% of the consideration equal to the whole amount of the rent which would be paid or delivered
35(1(d)) LEASE - 35(1(d)) purport to be for any in respect of the first ten years of the lease.
definite term. (ii) In any other case 3.25% of the consideration equal to the whole amount of rent which would be paid or delivered in respect of the first ten years of the
lease.

Where the lease is granted Where the lease is granted for money advanced and where no rent is reserved,
35(2(a)) LEASE - 35(2(a)) for money advanced and (i) In case of immovable property in an urban area; 5.25% of the consideration equal to the amount of the advance set forth in the lease.
where no rent is reserved. (ii) In any other case 3.25% of the consideration equal to the amount of such advance as set forth in the lease.

Where the lease is granted Where the lease is granted for a fine or premium and where no rent is reserved,
35(2(b)) LEASE - 35(2(b)) for a fine or premium and (i) In case of immovable property in an urban area; 5.25% of the consideration equal to the amount of such fine or premium as set forth in the lease.
where no rent is reserved. (ii) In any other case 3.25 of the consideration equal to the amount of such fine or premium as set forth in the lease.

Where the lease is granted for money advanced in addition to the rent reserved,
(i) In case of immovable property in an urban area; 5.25% of the consideration equal to the amount of advance as set forth in the lease, in addition to the
duty which would have been payable on such lease, if no advance had been paid or delivered: provided that, in any case when an agreement to lease is
Where the lease is granted
stamped with the ad valorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall
35(3(a)) LEASE - 35(3(a)) for money advanced in
not exceed one hundred rupees.
addition to rent reserved.
(ii) In any other case 3.25 percent of the consideration equal to the amount of advance as set forth in the lease, in addition to the duty which would have
been payable on such lease, if no advance had been paid or delivered, provided that, in any case when an agreement to lease is stamped with the ad
valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one
Stamp Act
Deed Name Description Stamp Duty Rule
Article

hundred rupees.

Where the lease is granted for a fine or premium in addition to the rent reserved,
(i) In case of immovable property in an urban area; 5.25% of the consideration equal to the amount of such fine or premium as set forth in the lease, in
addition to the duty which would have been payable on such lease, if no fine or premium had been paid or delivered: provided that, in any case when an
Where the lease is granted agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the
35(3(b)) LEASE - 35(3(b)) for a fine or premium in duty on such lease shall not exceed one hundred rupees.
addition to rent reserved. (ii) In any other case 3.25 percent of the consideration equal to the amount of such fine or premium as set forth in the lease, in addition to the duty which
would have been payable on such lease, if no fine or premium had been paid or delivered: provided that, in any case when an agreement to lease is
stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall
not exceed one hundred rupees.

Stamp duty shall be charged as under.

(i) Rs. 250/- if Loan Amount is upto Rs. 100,000/-
Notification (ii) Rs. 500/- if Loan Amount is Rs. 100,001/- to Rs. 500,000/-
No. 13- (iii) Rs. 1000/- if Loan Amount is Rs. 500,001/- to Rs. 10,00,000/- and
MORTGAGE FOR
2004/31- (iii) Rs. 1500/- if Loan Amount is exceeding Rs. 10,00,000/-
HOUSING -
ST(I) dated Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
FINANCE (iv)
10-Jan- (i) Rs. 250/- if Loan Amount is upto Rs. 100,000/-
2004 (ii) Rs. 500/- if Loan Amount is Rs. 100,001/- to Rs. 500,000/-
(iii) Rs. 1000/- if Loan Amount is Rs. 500,001/- to Rs. 10,00,000/- and
(iv) Rs. 1500/- if Loan Amount is exceeding Rs. 10,00,000/-

When the loan is

repayable, not more than
MORTGAGE OF A
41(a) three months from the date [One rupee] for every 200.
CROP - 41(a)
of the instrument, for
every two hundred rupees
Stamp Act
Deed Name Description Stamp Duty Rule
Article

or part thereof of the sum

secured.

When the loan is repayable

more than three months,
but not more than eighteen
MORTGAGE OF A
41(b) months from the date of [Two rupees] for every 100.
CROP - 41(b)
the instrument, for every
one hundred rupees or part
thereof of the sum secured.

When possession of the

property or any part of the
MORTGAGE- property comprised in
40(a) Three percent of the consideration equal to the amount secured by such deed
DEED - 40(a) such deed is given by the
mortgagor or agreed to be
given.

When possession is not

MORTGAGE-
40(b) given or agreed to be Three percent of the amount secured by such deed
DEED - 40(b)
given as aforesaid.

When a collateral or
auxiliary or additional or
MORTGAGE- substituted security, or by
40(c) [Ten rupees] per every 1000.
DEED - 40(c) way of further assurance
for the above mentioned
purposes where the
Stamp Act
Deed Name Description Stamp Duty Rule
Article

principal or primary
security is duly stamped
for every Rs. 1,000 or part
thereof secured in excess
of Rs. 1,000.

Mortgage with banking

companies, that is to say,
simple or legal mortgage
MORTGAGE-
40(d)(i) for banking companies or 0.45% of the loan amount subject to a maximum of five hundred thousand rupees.
DEED - 40(d)(i)
other financial institutions,
when the entire finance is
not based on interest.

MORTGAGE-
40(d)(ii) In any other case. 0.45% of the loan amount.
DEED - 40(d)(ii)

Of any stock or marketable

NOTE OR security exceeding in
43(b) MEMORANDUM - value twenty rupees, not Five rupees for every Rs.5,000 or part thereof of the value of the stock or security
43(b) being a Government
Security.

Instrument of [as defined

45 PARTITION - 45 Two percent of the amount of the value of the separated share or shares of the property
by section 2 (15)].

when instrument of partition is executed in respect of agricultural land, the Stamp Duty shall be charged as one rupee for every rupees one hundred or part
45(d) PARTITION - 45(d) -
thereof of the value of such land
Stamp Act
Deed Name Description Stamp Duty Rule
Article

PARTNERSHIP - [One thousand] rupees.

46(b) In any other case.
46(b) Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/- shall be charged.

When given for

Three percent of the amount of the consideration
consideration and
POWER OF Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
48(b) authorizing the attorney to
ATTORNEY - 48(b) (a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
sell any immovable
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
property.

When given without

POWER OF consideration
[Twelve hundred rupees]
48(bb)(a) ATTORNEY - for authorising the
Note: In case of registration of the instrument, an additional stamp duty of Rs. 25/- shall be charged.
48(bb)(a) attorney to sell any
immovable property.

When given without

POWER OF consideration
Two percent of the amount of the consideration
48(bb)(b) ATTORNEY - for authorising the
Note: In case of registration of the instrument, an additional stamp duty of Rs. 25/- shall be charged.
48(bb)(b) attorney to sell any
immovable property.

When payable otherwise

PROMISSORY
49(b) than on demand, including One-fiftieth of one percent, that is to say, 0.02% per annum of the amount payable subject to a maximum of one hundred thousand rupees
NOTE - 49(b)
a commercial paper.

RE-
[One hundred] rupees.
CONVEYANCE
54(b) In any other case. Note: In case of the registration of the instrument, an additional stamp duty shall be charged equal to the amount of the registration fee paid on the
OF MORTGAGED
principal mortgage deed.
PROPERTY–54(b)
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Deed Name Description Stamp Duty Rule
Article

RE-
CONVEYANCE
OF MORTGAGED [One hundred rupees].
54(b) In any other case.
PROPERTY–54(b) Note: In case of registration of the instrument, an additional 0.25% of the stamp duty on Loan Amount shall be charged.
(With Banking
Companies)

RE- [One hundred rupees].

CONVEYANCE Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
OF MORTGAGED (i) Rs. 250/- if Loan Amount is upto Rs. 100,000/-
54(b) In any other case.
PROPERTY–54(b) (ii) Rs. 500/- if Loan Amount is Rs. 100,001/- to Rs. 500,000/-
(With Housing (iii) Rs. 1000/- if Loan Amount is Rs. 500,001/- to Rs. 10,00,000/- and
Finance) (iv) Rs. 1500/- if Loan Amount is exceeding Rs. 10,00,000/-

RECTIFICATION - [One hundred] rupees.

- -
159 Note: In case of registration of the instruments, an additional stamp duty on the time of registration of principle deed shall be charged.

That is to say any

instrument (not being such
(a) In case of immovable property in an urban area Five percent of the value of property and
a release as is provided for
(b) In any other case Three percent of the value of property.
by section 23-A) whereby
55 RELEASE - 55 Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
a person renounces a claim
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
upon another person or
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.
against any specified
property.

RESPONDENTIA The same duty as on a [Fifteen rupees] for every 500

56
BOND - 56 Bond (No. 15) for the Note: In case of registration of the instrument, an additional stamp duty of Rs.25/- shall be charged.
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Deed Name Description Stamp Duty Rule
Article

amount of the loan

secured.

Where the settlement is Three percent of the value of the property

SETTLEMENT - made in favour of legal Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
58-A(i)
58A(i) heirs in respect of (a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
agricultural land. (b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

Three percent of the sum equal to the amount or value of the property settled
Where the settlement is
SETTLEMENT - Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
58-A(ii) made for a religious or
58A(ii) (a) Rs. 500/-if the amount of consideration does not exceed Rs.500,000/- and
charitable purpose.
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

Three percent of the consideration equal to the amount or value of the property settled
SETTLEMENT - Note: In case of registration of the instrument, an additional stamp duty shall be charged as under.
58-A(iii) In any other case.
58A(iii) (a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

SHARE To bearer issued under the One and a half times the duty payable on a debenture [No. 27 (b)] for a consideration equal to the nominal amount of the shares specified in the warrant.
59
WARRANTS - 59 Companies Act, 1913. Note: In case of registration of the instruments, an additional stamp duty of Rs. 25/-shall be charged.

[One hundred] rupees of

SURRENDER OF [One hundred] rupees of the duty with which lease is chargeable.
61(b) the duty with which lease
LEASE - 61(b) Note: In case of registration of the instrument, an additional 5/8 of the Stamp duty paid on original lease shall be charged.
is chargeable.

Of shares in an
62(a) TRANSFER - 62(a) incorporated company or One-fourth of the duty payable on a conveyance (No. 23) for a consideration equal to the value of the share
other body corporate.

62(b) TRANSFER - 62(b) Of Debenture or One-tenth of one percent, that is to say, 0.1% of the face value of the instrument
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Deed Name Description Stamp Duty Rule
Article

Participation Term
Certificate or Term
Finance Certificate or any
other instrument of
redeemable capital (other
than Commercial Paper),
whether mortgaged or not,
being a transferable
security, whether liable to
duty or not except as
provided for by section 8.

(a) In case of immovable property in an urban area Five percent of the amount of consideration for the transfer and
(b) In any other case Three percent of the amount of consideration for the transfer.
TRANSFER OF By way of assignment and
63 Note: In case of registration of the instrument, and additional stamp duty shall be charged as under.
LEASE - 63 not by way of under lease.
(a) Rs. 500/-if the amount of consideration does not exceed Rs. 500,000/- and
(b) Rs. 1000/- if the amount of consideration exceeds Rs. 500, 000/-.

That is to say, transfer of a

right or interest relating to
TRANSFER OF an immovable property or
RIGHT OR an acknowledgement of
INTEREST such transfer, by a (a) In case of immovable property in and urban area Five percent of the value of property.
63-A
RELATING TO AN development authority, (b) In any other case Three percent of the value of property.
IMMOVABLE housing authority,
PROPERTY - 63A statutory body,
cooperative housing
society, company or a
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Deed Name Description Stamp Duty Rule
Article

developer and every

instrument by which a
right or interest relating to
an immovable property is
being transferred,
registered, recorded or
acknowledged by the
authority, body, society,
company or developer.