S.

Relevant Act Provision of the Act Applicable stamp duty for

No SPA
1. Uttar Pradesh Stamp Act, 2008 Article 5 (c), Schedule 50 paise for every Rs
(Noida). 1,00,000 (0.005% of the
value of shares at the time
of its sale or purchase).
2. Bombay Stamp Act, 1958 Article 5 (c), Schedule 1-A 1 Rupee for every Rs
(Mumbai). 10,000 rupee (0.1% of the
value of share at the time
of its sale or purchase).
3. Karnataka Stamp Duty Act, 1957 Article 5 (c), Schedule 1 Rupee for every Rs
(Bangalore). 1(A) 10,000 rupee (0.1% of the
value of share at the time
of its sale or purchase).
4. Tamil Nadu Stamp Act, 2019 Article 5(c), The Schedule 1 Rupee for every Rs
(Chennai). 10,000 rupee (0.1% of the
value of share at the time
of its sale or purchase).
5. The Indian Stamp (Delhi Article 5(b), Schedule 1 rupee for every Rs 10,000
Amendments) Act, 1899 (Delhi). 1(A) rupee (0.1% of the value of
share at the time of its sale
or purchase).

Applicable Stamp Duty for Share Purchase Agreement