Bombay Stamp Act, Schedule – I
Major documents
Article
Document
Rate at present
Rs.
4
Affidavit
20
5
(a) Agreement or
Memorandum of
Agreement
(b) If relating to the
purchase or sale of
shares, scripts,
stocks, bonds etc.
100
1 rupee for every
10,000 rupees
Bombay Stamp Act, Schedule – I
Major documents
6
Agreement
or (a) Loan amount up to 10
Memorandum of
Cr., 0.25 paisa for
Agreement
every hundred rupees
relating to Deposit
or part thereof i.e.
of Title Deeds,
Maximum goes up to
Pawn, Pledge or
Rs. 2.50 lacs
Hypothecation
(If repayable not more
than three months, half the
duty under sub. (a) or (b),
as the case may be.)
(b) Loan amount above 10
Cr.
Subject
to
maximum of Rs. 8
Lacs, 0.50 paisa for
every hundred rupees
or part thereof
Bombay Stamp Act, Schedule – I
Major documents
11
12
Apprenticeship
Deed
100
Articles of
Association of
Company having
Share Capital
Subject to
maximum of Rs.
5 Lacs, 0.50
paisa for every
hundred rupees
Bombay Stamp Act, Schedule – I
Major documents
14
Bond
(a) Loan amount up to 10
Cr., 0.25 paisa for every
hundred rupees.
(b) Loan amount above 10
Cr. Subject to maximum
of Rs. 8 Lacs, 0.50 paisa
for every hundred rupees
or part thereof
Bombay Stamp Act, Schedule – I
Major documents
18
Certificate or
other documents
20
Conveyance
1 rupee for every 1
thousand rupees or
part thereof of the
value(incl. premium)of
the share, scrip or
stock.
(a) Immovable
property 3.50%
plus 40%
surcharge so,
overall 4.90%
(b) Movable property
2%
Bombay Stamp Act, Schedule – I
Major documents
(c) Amalgamation / Demerger /
Reconstruction order (max. Rs. 25 Cr)
1% of true
market
value of
Immovable
property
1% of value shares to
be issued as a result of
Amalgamation
(If listed, price on
Stock
Exchange
is
taken
as
base
otherwise face value of
shares to be taken)
Bombay Stamp Act, Schedule – I
Major documents
23
Custom Bond or
Excise Bond
Rs. 100
28
Gift
Stamp duty as on
conveyance as per
Article-20
30
Lease
Various rates starting
from 1% to 3.50%
depending upon the
period of Lease and
average annual rent
payable
Bombay Stamp Act, Schedule – I
Major documents
35
Memorandum of
Association
Rs. 100
36
Mortgage
Deed
(a) Loan amount up to 10
Cr., 0.25 paisa for
every hundred
rupees.
(b) Loan amount above
10 Cr. Subject to
maximum of Rs. 8
Lacs, 0.50 paisa for
every hundred rupees
+ 40% Surcharge on
both (a) and (b)
(0.35%)
(0.70%)
Bombay Stamp Act, Schedule – I
Major documents
44
Partnership Deed
Subject to
maximum 10,000
Rs., 1 rupee for
every hundred
rupees of
partnership capital
45
Power of Attorney
100 Rs.
58
Trust
100 Rs.
Indian Stamp Act, Schedule – I
Major documents
27
Debenture (whether a mortgage debenture or 0.05% per
not) being marketable security transferable – year of the
face value
(a) by endorsement or by a separate
of the
instrument of transfer
debenture,
(b) by delivery
subject to
maximum
Exemption:
of 0.25%
A debenture in terms of registered mortgage
or
deed duly stamped in respect of the full
Rs. 25
amount of debentures to be issued there
Lacs
under, whereby the Company or body
whichever
borrowing makes over, in whole or in part,
is lower
their property to trustees for the benefit of
the debenture holders.
Indian Stamp Act, Schedule – I
Major documents
52
Proxy empowering a person to
vote at the meeting of members
62
Transfer
Fifteen paise
(a) of Shares in an incorporated Twenty five paise
Company or other body
for every
corporate
hundred rupees
or part thereof
the value of the
Shares
(b) of Debentures
One half of the
duty payable on
a conveyance