Rates of Stamp Duty

Rates of Stamp Duty
for e-Form 1, Memorandum of Association (MoA), Articles of Association (AoA), e-Form 5 and e-Form 44
 
 
Stamp duty rules for Form 1, MoA, AoA, and Form 5
Name of state/ union territory Amount in Rupees
Form 1 MoA AoA Form 5 Remarks
DELHI
Delhi (companies having share capital other than section 25) 10 200 0.15% 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 increased authorised capital subject to maximum of Rs. 25 lakhs of stamp duty

Less: 0.15% of amount of existing authorised capital subject to maximum of Rs. 25 lakhs of stamp duty

 
Delhi (companies not having share capital other than section 25) 10 200 200 NIL  
Delhi (Section 25 companies) 10 NIL NIL NIL  
HARYANA
Haryana (companies having share capital other than section 25) 15 60

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 25) 15 60 60 NIL  
Haryana (Section 25 companies) 15 NIL NIL NIL  
MAHARASHTRA
Maharashtra (companies having share capital other than section 25) 100 200 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 Form 5, 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 25) 100 NIL NIL NIL  
Maharashtra (Section 25 companies) 100 NIL NIL NIL  
ORISSA
Orissa (companies having share capital other than section 25 10 300 300 NIL These rules shall also apply to companies not having share capital other than section 25 and Section 25 companies.
ANDHRA PRADESH
Andhra Pradesh (companies having share capital other than section 25) 20 500 0.15% of the authorized 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 25 companies having share capital.

Stamp rule for Form 5 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 25) 20 500 1000 1000 These rules shall also apply to section 25 companies not having share capital
BIHAR
Bihar (companies having share capital other than section 25) 20 500 0.15% 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 25) 20 500 1000 NIL  
JHARKHAND
Jharkhand (companies having share capital other than section 25) 5 63 105 NIL These rules shall also apply to companies not having share capital other than section 25.
Jharkhand (Section 25 companies) 5 NIL NIL NIL  
JAMMU AND KASHMIR
Jammu and Kashmir (companies having share capital other than section 25) 10 150 150 if authorised capital is less than equal to Rs. 1 lakh and 300 if authorised capital is greater than Rs. 1 lakh NIL  
Jammu and Kashmir (companies not having share capital other than section 25) 10 150 150 NIL  
Jammu and Kashmir (Section 25 companies) 10 NIL NIL NIL  
TAMILNADU
Tamil Nadu (companies having share capital other than section 25) 20 200 300 NIL These rules shall also apply to companies not having share capital other than section 25.
Tamilnadu (Section 25 companies) 20 NIL NIL NIL  
PONDICHERRY
Pondicherry (companies having share capital other than section 25) 10 200 300 NIL These rules shall also apply to companies not having share capital other than section 25.
Pondicherry (Section 25 companies) 10 NIL NIL NIL  
ASSAM
Assam (companies having share capital other than section 25) 15 200 310 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
MEGHALAYA
Meghalaya (companies having share capital other than section 25) 10 100 300 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
MANIPUR
Manipur (companies having share capital other than section 25) 10 100 150 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
NAGALAND
Nagaland (companies having share capital other than section 25) 10 100 150 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
TRIPURA
Tripura (companies having share capital other than section 25) 10 100 150 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
ARUNACHAL PRADESH
Arunachal Pradesh (companies having share capital other than section 25) 10 200 500 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
MIZORAM
Mizoram (companies having 10 share capital other than section 25) 10 100 150 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
KERALA
Kerala (companies having share capital other than section 25) 25 500 1000 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
LAKSHADWEEP
Lakshadweep (companies having share capital other than section 25) 25 500 100 NIL These rules shall also apply to section 25 companies and companies not having share capital other than section 25
MADHYA PRADESH
Madhya Pradesh (companies having share capital other than section 25) 10 500 0.15% 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
 
Madhya Pradesh (companies not having share capital other than section 25 10 500 1000 NIL  
Madhya Pradesh (Section 25 companies) 10 NIL NIL NIL  
CHHATTISGARH
Chhattisgarh (companies having share capital other than section 25) 10 500 0.15% 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 25) 10 500 1000 NIL  
Chhattisgarh (Section 25 companies) 10 NIL NIL NIL  
RAJASTHAN          
Rajasthan (companies having share capital other than section 25) 10 500 0.5% of authorised capital 0.5% of amount of increase in authorised capital These rules shall also apply to Section 25 companies having share capital
Rajasthan (companies not having share capital other than section 25) 10 500 500 NIL These rules shall also apply to Section 25 companies not having share capital
PUNJAB          
Punjab (companies having share capital other than section 25) 24 25 5000 5000 if authorised capital is less than equal to Rs. 1 lakh and 10,000 if authorised capital is greater than Rs. 1 lakh NIL  
Punjab (companies not having share capital other than section 25) 25 5000 5000 NIL  
Punjab (Section 25 companies) 25 NIL NIL NIL  
HIMACHAL PRADESH          
Himachal Pradesh (companies having share capital other than section 25) 3 60 60 if authorised capital is less than equal to Rs. 1 lakh and 120 if authorised capital is greater than Rs. 1 lakh NIL  
Himachal Pradesh (companies not having share capital other than section 25) 3 60 60 NIL  
Himachal Pradesh (Section 25 companies) 3 NIL NIL NIL  
CHANDIGARH          
Chandigarh (companies having share capital other than section 25 3 500 1000 NIL  
Chandigarh (companies not having share capital other than section 25) 3 500 1000 NIL  
Chandigarh (Section 25 companies) 3 NIL NIL NIL  
UTTAR PRADESH
Uttar Pradesh (companies having share capital other than section 25) 10 500 500 NIL These rules shall also apply to companies not having share capital (other than section 25) and to Section 25 companies having share capital
Uttar Pradesh (Section 25 companies) NIL NIL NIL NIL These rules shall also apply to companies not having share capital (other than section 25) and to Section 25 companies having share capital
UTTARAKHAND
Uttarakhand (companies having share capital other than section 25) 10 500 500 NIL These rules shall also apply to companies not having share capital (other than section 25) and to Section 25 companies having share capital
Uttarakhand (Section 25 companies) NIL NIL NIL NIL These rules shall also apply to companies not having share capital (other than section 25) and to Section 25 companies having share capital
WEST BENGAL
West Bengal (companies having share capital other than section 25) 10 60 300 NIL These rules shall also apply to companies not having share capital other than section 25
West Bengal (Section 25 10 companies) 10 NIL NIL NIL  
KARNATAKA
Karnataka (companies having share capital other than section 25) 20 1000 500 on every Rs.10 lakhs of authorised capital or part thereof 500 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 25) 20 1000 500 NIL  
Karnataka (Section 25 companies) 20 NIL NIL NIL  
GUJRAT
Gujarat (companies having share capital other than section 25) 20 100 0.5% of authorised capital subject to maximum of 5 lakhs Stamp 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 25) 20 100 1000 NIL  
Gujarat (section 25 companies) 20 NIL NIL NIL  
DADRA AND NAGAR HAVELI
Dadra and Nagar Haveli (companies having share capital other than section 25) 1 15 25 NIL These rules shall also apply to companies not having share capital other than section 25.
Dadra and Nagar Haveli (section 25 companies) 1 NIL NIL NIL  
GOA
Goa (companies having share capital other than section 25) 20 150 Rs. 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.  
Goa (companies not having share capital other than section 25) 20 150 1000 NIL  
Goa (section 25 companies) 20 NIL NIL NIL  
DAMAN AND DIU
Daman and Diu (companies having share capital other than section 25) 20 150 Rs. 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 25) 20 150 1000 NIL  
Daman and Diu (section 25 companies) 20 NIL NIL NIL  
ANDAMAN AND NICOBAR          
Andaman and Nicobar (companies having share capital other than section 25) 20 200 300 NIL  
Andaman and Nicobar (companies not having share capital other than section 25) 20 200 300 NIL  
Andaman and Nicobar (section 25 companies) 20 NIL NIL NIL  
 
Stamp duty rules for Form 44
Rs. 100 for Delhi and Rs. 50 for all other states/ UTs.