RATE OF STAMP DUTY

STATE WISE STAMP DUTY RULES FOR EFORM 1, MEMORANDUM OF ASSOCIATION (MOA), ARTICLES OF ASSOCIATIONS (AOA), EFORM SH-7 AND EFORM FC-1)

STAMP DUTY RULES FOR FORM INC-2/INC-7/INC-29, MOA, AOA, AND SH-7

NAME OF STATE/ UNION TERRITORYAMOUNT IN RUPEES
INC-2/INC-7/INC-29MOAAOASH-7REMARKS
DELHI
DELHI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)102000.15% Of Authorised Capital Subject To A Maximum Stamp Duty Of Rs. 25 Lakhs Of Stamp Duty
  • Stamp Duty Shall Be: 0.15% Of Amount Of Increase In Authorised Capital Subject To Maximum Of Rs. 25 Lakhs.
 
DELHI (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)10200200NIL 
DELHI (SECTION 8 COMPANIES)10NILNILNIL 
HARYANA
HARYANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)1560
  • 60 IF AUTHORISED CAPITAL IS LESS THAN OR EQUAL TO RS. 1 LAKH
  • 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH
NIL 
HARYANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)156060NIL 
HARYANA (SECTION 8 COMPANIES)15NILNILNIL 
MAHARASHTRA
  • MAHARASHTRA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)
100200
  • 1000 ON EVERY RS. 5 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY.
  • STAMP DUTY SHALL BE RS. 1000 ON EVERY RS.5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY.
  • HOWEVER, IN THE CASE OF INCREASE OF AUTHORISED CAPITAL BEYOND RS. 2,50,00,00,000/-, NO STAMP DUTY SHALL BE PAYABLE
  • FOR EG- FOR SH-7 IF AUTH. CAPITAL IS INCREASED FROM RS. 240 CRORES TO RS. 300 CRORES THEN STAMP DUTY PAYABLE SHALL BE CALCULATED ON RS. 10 CRORES (I.E. RS. 250 CRORES RS. 240 CRORES) AND NOT ON RS. 60 CRORES (I.E. RS. 300 CRORES- RS.240 CRORES) AS NO STAMP DUTY IS PAYABLE BEYOND AUTHORISED CAPITAL OF RS. 250 CRORES.
MAHARASHTRA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)100NILNILNIL 
MAHARASHTRA (SECTION 8 COMPANIES)100NILNILNIL 
ORISSA
ORISSA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10300300NIL
  • THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 AND SECTION 8 COMPANIES.
ANDHRA PRADESH
  • ANDHRA PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)
20500
  • 0.15% OF THE AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS
  • 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.
  • THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
  • STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.
ANDHRA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)2050010001000THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
TELANGANA     
TELANGANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)205000.15% OF THE AUTHORIZED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.
  • THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
  • STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.
TELANGANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)2050010001000THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
BIHAR
  • BIHAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)
205000.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY.
  • STAMP DUTY SHALL BE HIGHER OF (I) OR (II),
  • (I) RS. 1000/-
  • (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
  • (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE.
 
BIHAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)205001000NIL 
BIHAR (SECTION 8 COMPANIES)20NILNILNIL 
JHARKHAND
JHARKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)563105NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
JHARKHAND (SECTION 8 COMPANIES)5NILNILNIL 
JAMMU AND KASHMIR
JAMMU AND KASHMIR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10150150 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 300 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKHNIL 
JAMMU AND KASHMIR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)10150150NIL 
JAMMU AND KASHMIR (SECTION 8 COMPANIES)10NILNILNIL 
TAMILNADU
TAMIL NADU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)20200300NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
TAMIL NADU (SEVTION 8 COMPANIES)20NILNILNIL 
PUDUCHERRY
PUDUCHERRY (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10200300NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
PUDUCHERRY (SECTION 8 COMPANIES)10NILNILNIL 
ASSAM
ASSAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)15200310NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MEGHALAYA
MEGHALAYA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10100300NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MANIPUR
MANIPUR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10100150NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
NAGALAND
NAGALAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10100150NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
TRIPURA
TRIPURA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10100150NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
ARUNACHAL PRADESH
ARUNACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10200500NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MIZORAM
MIZORAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10100150NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
KERALA
KERALA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)251000FOR COMPANIES HAVING AUTHORISED CAPITAL UP TO RS. 10 LAKHS- RS. 2,000/-
FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 10 LAKHS AND UP TO RS. 25 LAKHS- RS. 5,000/-
FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 25 LAKHS- 0.5% OF THE AUTORIZED CAPITAL
NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
KERALA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)2510002000NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
LAKSHADWEEP
LAKSHADWEEP (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)255001000NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
MADHYA PRADESH
MADHYA PRADESH (COMPANIES HAVING SHARE CAPITAL)5025000.15% OF AUTHORISED CAPITAL SUBJECT TO MINIUMM OF RUPEES 5000 AND MAXIMUM OF RUPEES 25 LAKH OF STAMP DUTY.
  • STAMP DUTY SHALL BE
  • 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 5000 AND MAXIMUM OF RS. 25 LAKHS OF STAMP DUTY
  • LESS
  • 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RRS.5000 AND MAXIMUM OF RS.25 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED ON OR AFTER 16TH SEPT 14) OR 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 1000 AND MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED PRIOR TO 16TH SEPT 14) AS THE CASE MAY BE.
 
MADHYA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL)1025005000NIL 
CHHATTISGARH
CHHATTISGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)105000.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY
  • STAMP DUTY SHALL BE HIGHER OF (I) OR (II),
  • (I) RS. 1000/-
  • (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
  • (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE
 
CHHATTISGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)105001000NIL 
CHHATTISGARH (SECTION 8 COMPANIES)10NILNILNIL 
RAJASTHAN     
RAJASTHAN (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)105000.5% OF AUTHORISED CAPITAL0.5% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM STAMP DUTY OF RS. 25 LAKHS
  • THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
  • STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 25 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 25 LAKHS OF STAMP DUTY.
RAJASTHAN (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)10500500NILTHESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
PUNJAB     
PUNJAB (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)2550005000 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 10,000 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKHNIL 
PUNJAB (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)2550005000NIL 
PUNJAB (SECTION 8 COMPANIES)25NILNILNIL 
HIMACHAL PRADESH     
HIMACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)36060 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKHNIL 
HIMACHAL PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)36060NIL 
HIMACHAL PRADESH (SECTION 8 COMPANIES)3NILNILNIL 
CHANDIGARH     
CHANDIGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)35001000NIL 
CHANDIGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)35001000NIL 
CHANDIGARH (SECTION 8 COMPANIES)3NILNILNIL 
UTTAR PRADESH
UTTAR PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10500500NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
UTTAR PRADESH (SECTION 8 COMPANIES)NILNILNILNILTHESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
UTTARAKHAND
UTTARAKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)10500500NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
UTTARAKHAND (SECTION 8 COMPANIES)NILNILNILNILTHESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
WEST BENGAL
WEST BENGAL (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)1060300NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
WEST BENGAL (SECTION 8 COMPANIES)10NILNILNIL 
KARNATAKA
KARNATAKA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)201000500 ON EVERY RS.10 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF500 ON EVERY RS.10 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF, SUBJECT TO A MINIMUM OF 500. 
KARNATAKA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)201000500NIL 
KARNATAKA (SECTION 8 COMPANIES)20NILNILNIL 
GUJRAT
GUJARAT (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)201000.5% OF AUTHORIZED CAPITAL SUBJECT TO MAXIMUM OF 5 LAKHSSTAMP DUTY SHALL BE- 0.5% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
LESS 0.5% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
 
GUJARAT (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)201001000NIL 
GUJARAT (SECTION 8 COMPANIES)20NILNILNIL 
DADRA AND NAGAR HAVELI
DADRA AND NAGAR HAVELI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)11525NILTHESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
DADRA AND NAGAR HAVELI (SECTION 8 COMPANIES)1NILNILNIL 
GOA
GOA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)50150RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORISED CAPITAL.RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF. 
GOA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)501501000NIL 
GOA (SECTION 8 COMPANIES)50NILNILNIL 
DAMAN AND DIU
DAMAN AND DIU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)20150RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORIZED CAPITAL.RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF 
DAMAN AND DIU (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)201501000NIL 
DAMAN AND DIU (SECTION 8 COMPANIES)20NILNILNIL 
ANDAMAN AND NICOBAR     
ANDAMAN AND NICOBAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8)20200300NIL 
ANDAMAN AND NICOBAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8)20200300NIL 
ANDAMAN AND NICOBAR (SECTION 8 COMPANIES)20NILNILNIL 
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