Stamp Duty Rates

State Conveyance
Uttrakhand
 Conveyance [ No. 23]

(a) if relating to immovable property where the Sixty rupees

amount or value of the consideration of such
conveyance as set forth therein or the market
value of the immovable property which is the
subject of such conveyance, whichever is
greater does not exceed Rs. 500.

Where it exceeds Rs. 500 but does not exceed One hundred and twenty-five
Rs. 1,000. rupees

For every Rs. 1,000 or part thereof in excess of

Rs. 1,000. One hundred and twenty-five
rupees

[Provided that the duty payable

shall be rounded off to the next
multiple of ten rupees]

(b) if relating to movable property

Where the amount or value of the consideration

of such conveyance as set forth therein does not
exceed Rs. 1,000. Twenty rupees

and for every Rs. 1,000 or part thereof in excess

of Rs. 1,000.
Twenty rupees

Three per cent of the

Delhi  Conveyance [No. 23] consideration amount set forth in
the Instrument.

Further reduced to two per cent in

respect of individually/jointly held
immovable property by
woman/women:

[Provided that in case of jointly

held immovable property, the
reduced rate of stamp duty shall
apply only to the share(s) held by
woman/women]

 Conveyance in part performance
Rajasthan  Conveyance for merger [No. 21]
iii) If relating to the order under sections 232,
233 or 234 of the Companies Act, 2013
(Central Act No. 18 of 2013) or section 44-A of
the Banking Regulation Act, 1949 (Central Act
No. 10 of 1949) in respect of amalgamation,
demerger or reconstruction of a company.]
West Bengal  Conveyance in case of merger [ No.
23A]
Ninety per cent of the duty as a
Conveyance
(i) an amount equal to four percent
of the aggregate amount
comprising of the market value of
share issued or allotted or
cancelled in exchange of or
otherwise, or on the face value of
such shares, whichever is higher
and the amount of consideration, if
any, paid for such amalgamation,
demerger or reconstruction, or
(ii) an amount equal to four
percent of the market value of the
immovable property situated in
the State of Rajasthan of the
transferor company, whichever is
higher.]
The same duty as a Conveyance
[Six per centum of the market
value, in case the market value of
the property does not exceed
[rupees one crore and seven per
centum of the market value, in
case the market value of the
property exceeds rupees one
crore]
on the aggregate of the market
value of the shares issued or
allotted, in exchange or otherwise,
and the amount of consideration
paid--
(a) by the transferee company, for
such amalgamation or merger:
Provided that the amount of such
duty chargeable under this article
shall not exceed--
(i) an amount equal to two per
centum of the true market value
of the immovable property located
within the State of West Bengal of
 the transferor company, or

(ii) an amount equal to half per

centum of the aggregate of the
market value of the shares issued
or allotted, in exchange or
otherwise, and the amount of
consideration paid by such
transferor company, for such
amalgamation,

whichever is higher;

(b) by the resulting company, for

such reconstruction or demerger:

Provided that in case of

reconstruction or demerger, the
amount of such duty chargeable
under this item shall not exceed--

(i) an amount equal to two per

centum of the true market value
of the immovable property
located within the State of West
Bengal of the transferor company,
or

(ii) an amount equal to half per

centum of the aggregate of the
market value of the shares issued
or allotted, to the resulting
company and the amount of
consideration paid for such
demerger,

whichever is higher.]

Assam  Conveyance [No. 23] (a) 1% of the value set in the

document in favour of women
solely

(b) 2% of the value set in the

document in case of joint
registration with women,

(c) 3% of the value set in the

document in favour of a male or
other juridical person