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Rates of Stamp Duty
Rate of Stamp Duty
Companies Act Reference
Rate of Stamp Duty
State-wise stamp duty rules for Form INC-2 / INC-7 / INC-29, Memorandum of Association (MoA), Articles of Association (AoA) and Form SH-7.
Stamp Duty Rules:
State / Union Territory-wise stamp duty applicable to company
incorporation and alteration of authorised share capital.
| State / Union Territory & Company Type | INC-2 / INC-7 / INC-29 | MOA | AOA | SH-7 | Remarks |
|---|---|---|---|---|---|
| DELHI | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 200 | 0.15% of Authorised Capital subject to maximum stamp duty of Rs. 25 Lakhs | 0.15% of amount of increase in Authorised Capital subject to maximum of Rs. 25 Lakhs | |
| Companies Not Having Share Capital Other Than Section 8 | 10 | 200 | 200 | NIL | |
| Section 8 Companies | 10 | NIL | NIL | NIL | |
| HARYANA | |||||
| Companies Having Share Capital Other Than Section 8 | 15 | 60 |
Rs. 60 if Authorised Capital is less than or equal
to Rs. 1 Lakh. Rs. 120 if Authorised Capital is greater than Rs. 1 Lakh. |
NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 15 | 60 | 60 | NIL | |
| Section 8 Companies | 15 | NIL | NIL | NIL | |
| MAHARASHTRA | |||||
| Companies Having Share Capital Other Than Section 8 | 100 | 200 | Rs. 1,000 on every Rs. 5 Lakhs of Authorised Capital or part thereof, subject to maximum stamp duty of Rs. 50 Lakhs. | Rs. 1,000 on every Rs. 5 Lakhs of amount of increase in Authorised Capital or part thereof, subject to maximum of Rs. 50 Lakhs. | No stamp duty shall be payable for increase of Authorised Capital beyond Rs. 2,50,00,00,000. |
| Example: If Authorised Capital is increased from Rs. 240 Crores to Rs. 300 Crores, stamp duty shall be calculated on Rs. 10 Crores (Rs. 250 Crores − Rs. 240 Crores), and not on Rs. 60 Crores, since no stamp duty is payable beyond Authorised Capital of Rs. 250 Crores. | |||||
| Companies Not Having Share Capital Other Than Section 8 | 100 | NIL | NIL | NIL | |
| Section 8 Companies | 100 | NIL | NIL | NIL | |
| ORISSA | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 300 | 300 | NIL | These rules shall also apply to companies not having share capital other than Section 8 and Section 8 Companies. |
| ANDHRA PRADESH | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 500 | 0.15% of Authorised Capital subject to minimum Rs. 1,000 and maximum Rs. 5 Lakhs. | 0.15% of amount of increase in Authorised Capital subject to minimum Rs. 1,000 and maximum Rs. 5 Lakhs. | These rules shall also apply to Section 8 Companies having share capital. |
| For SH-7, the maximum limit of Rs. 5 Lakhs shall be calculated every time there is an increase in share capital, even if the company has already paid Rs. 5 Lakhs of stamp duty. | |||||
| Companies Not Having Share Capital Other Than Section 8 | 20 | 500 | 1000 | 1000 | These rules shall also apply to Section 8 Companies not having share capital. |
| TELANGANA | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 500 | 0.15% of Authorised Capital subject to minimum Rs. 1,000 and maximum Rs. 5 Lakhs. | 0.15% of amount of increase in Authorised Capital subject to minimum Rs. 1,000 and maximum Rs. 5 Lakhs. | These rules shall also apply to Section 8 Companies having share capital. |
| For SH-7, the maximum limit of Rs. 5 Lakhs shall be calculated every time there is an increase in share capital, even if Rs. 5 Lakhs has already been paid earlier. | |||||
| Companies Not Having Share Capital Other Than Section 8 | 20 | 500 | 1000 | 1000 | These rules shall also apply to Section 8 Companies not having share capital. |
| BIHAR | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 500 | 0.15% of Authorised Capital or Rs. 1,000, whichever is more, subject to maximum Rs. 5 Lakhs. | Higher of Rs. 1,000 or applicable differential stamp duty based on increased and existing Authorised Capital. | If 0.15% of existing Authorised Capital is Rs. 5 Lakhs or more, no further stamp duty shall be payable. |
| Companies Not Having Share Capital Other Than Section 8 | 20 | 500 | 1000 | NIL | |
| Section 8 Companies | 20 | NIL | NIL | NIL | |
| JHARKHAND | |||||
| Companies Having Share Capital Other Than Section 8 | 5 | 63 | 105 | NIL | These rules shall also apply to companies not having share capital other than Section 8. |
| Section 8 Companies | 5 | NIL | NIL | NIL | |
| JAMMU AND KASHMIR | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 150 | Rs. 150 if Authorised Capital is less than or equal to Rs. 1 Lakh and Rs. 300 if greater than Rs. 1 Lakh. | NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 10 | 150 | 150 | NIL | |
| Section 8 Companies | 10 | NIL | NIL | NIL | |
| TAMIL NADU | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 200 | 300 | NIL | These rules shall also apply to companies not having share capital other than Section 8. |
| Section 8 Companies | 20 | NIL | NIL | NIL | |
| PUDUCHERRY | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 200 | 300 | NIL | These rules shall also apply to companies not having share capital other than Section 8. |
| Section 8 Companies | 10 | NIL | NIL | NIL | |
| ASSAM | |||||
| Companies Having Share Capital Other Than Section 8 | 15 | 200 | 310 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| MEGHALAYA | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 100 | 300 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| MANIPUR | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 100 | 150 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| NAGALAND | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 100 | 150 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| TRIPURA | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 100 | 150 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| ARUNACHAL PRADESH | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 200 | 500 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| MIZORAM | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 100 | 150 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| KERALA | |||||
| Companies Having Share Capital Other Than Section 8 | 25 | 1000 |
Up to Rs. 10 Lakhs: Rs. 2,000 Above Rs. 10 Lakhs and up to Rs. 25 Lakhs: Rs. 5,000 Above Rs. 25 Lakhs: 0.5% of Authorised Capital |
NIL | These rules shall also apply to Section 8 Companies having share capital. |
| Companies Not Having Share Capital Other Than Section 8 | 25 | 1000 | 2000 | NIL | Also applicable to Section 8 Companies not having share capital. |
| LAKSHADWEEP | |||||
| Companies Having Share Capital Other Than Section 8 | 25 | 500 | 1000 | NIL | Also applicable to Section 8 Companies and companies not having share capital. |
| MADHYA PRADESH | |||||
| Companies Having Share Capital | 50 | 2500 | 0.15% of Authorised Capital subject to minimum Rs. 5,000 and maximum Rs. 25 Lakhs. | 0.15% of increased Authorised Capital subject to minimum Rs. 5,000 and maximum Rs. 25 Lakhs, less applicable stamp duty on existing Authorised Capital. | Different existing capital calculation may apply depending on whether the last increase occurred before or after 16 September 2014. |
| Companies Not Having Share Capital | 10 | 2500 | 5000 | NIL | |
| CHHATTISGARH | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 500 | 0.15% of Authorised Capital or Rs. 1,000, whichever is more, subject to maximum Rs. 5 Lakhs. | Higher of Rs. 1,000 or differential applicable stamp duty based on increased and existing Authorised Capital. | If 0.15% of existing Authorised Capital is Rs. 5 Lakhs or more, no stamp duty shall be payable. |
| Companies Not Having Share Capital Other Than Section 8 | 10 | 500 | 1000 | NIL | |
| Section 8 Companies | 10 | NIL | NIL | NIL | |
| RAJASTHAN | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 500 | 0.5% of Authorised Capital | 0.5% of amount of increase in Authorised Capital subject to maximum Rs. 25 Lakhs. | These rules shall also apply to Section 8 Companies having share capital. |
| SH-7 maximum limit of Rs. 25 Lakhs shall be calculated every time there is an increase in share capital even if Rs. 25 Lakhs has already been paid earlier. | |||||
| Companies Not Having Share Capital Other Than Section 8 | 10 | 500 | 500 | NIL | These rules shall also apply to Section 8 Companies not having share capital. |
| PUNJAB | |||||
| Companies Having Share Capital Other Than Section 8 | 25 | 5000 | Rs. 5,000 if Authorised Capital is less than or equal to Rs. 1 Lakh and Rs. 10,000 if greater than Rs. 1 Lakh. | NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 25 | 5000 | 5000 | NIL | |
| Section 8 Companies | 25 | NIL | NIL | NIL | |
| HIMACHAL PRADESH | |||||
| Companies Having Share Capital Other Than Section 8 | 3 | 60 | Rs. 60 if Authorised Capital is less than or equal to Rs. 1 Lakh and Rs. 120 if greater than Rs. 1 Lakh. | NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 3 | 60 | 60 | NIL | |
| Section 8 Companies | 3 | NIL | NIL | NIL | |
| CHANDIGARH | |||||
| Companies Having Share Capital Other Than Section 8 | 3 | 500 | 1000 | NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 3 | 500 | 1000 | NIL | |
| Section 8 Companies | 3 | NIL | NIL | NIL | |
| UTTAR PRADESH | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 500 | 500 | NIL | Also applicable to companies not having share capital (other than Section 8) and Section 8 Companies having share capital. |
| Section 8 Companies | NIL | NIL | NIL | NIL | Applicable only to Section 8 Companies not having share capital. |
| UTTARAKHAND | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 500 | 500 | NIL | Also applicable to companies not having share capital (other than Section 8) and Section 8 Companies having share capital. |
| Section 8 Companies | NIL | NIL | NIL | NIL | Applicable only to Section 8 Companies not having share capital. |
| WEST BENGAL | |||||
| Companies Having Share Capital Other Than Section 8 | 10 | 60 | 300 | NIL | Also applicable to companies not having share capital other than Section 8. |
| Section 8 Companies | 10 | NIL | NIL | NIL | |
| KARNATAKA | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 1000 | Rs. 500 on every Rs. 10 Lakhs of Authorised Capital or part thereof. | Rs. 500 on every Rs. 10 Lakhs of amount of increase in Authorised Capital or part thereof, subject to minimum Rs. 500. | |
| Companies Not Having Share Capital Other Than Section 8 | 20 | 1000 | 500 | NIL | |
| Section 8 Companies | 20 | NIL | NIL | NIL | |
| GUJARAT | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 100 | 0.5% of Authorised Capital subject to maximum Rs. 5 Lakhs. | 0.5% of increased Authorised Capital subject to maximum Rs. 5 Lakhs less 0.5% of existing Authorised Capital subject to maximum Rs. 5 Lakhs. | |
| Companies Not Having Share Capital Other Than Section 8 | 20 | 100 | 1000 | NIL | |
| Section 8 Companies | 20 | NIL | NIL | NIL | |
| DADRA AND NAGAR HAVELI | |||||
| Companies Having Share Capital Other Than Section 8 | 1 | 15 | 25 | NIL | Also applicable to companies not having share capital other than Section 8. |
| Section 8 Companies | 1 | NIL | NIL | NIL | |
| GOA | |||||
| Companies Having Share Capital Other Than Section 8 | 50 | 150 | Rs. 1,000 for every Rs. 5 Lakhs or part thereof of Authorised Capital. | Rs. 1,000 for every Rs. 5 Lakhs of amount of increase in Authorised Capital or part thereof. | |
| Companies Not Having Share Capital Other Than Section 8 | 50 | 150 | 1000 | NIL | |
| Section 8 Companies | 50 | NIL | NIL | NIL | |
| DAMAN AND DIU | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 150 | Rs. 1,000 for every Rs. 5 Lakhs or part thereof of Authorised Capital. | Rs. 1,000 for every Rs. 5 Lakhs of amount of increase in Authorised Capital or part thereof. | |
| Companies Not Having Share Capital Other Than Section 8 | 20 | 150 | 1000 | NIL | |
| Section 8 Companies | 20 | NIL | NIL | NIL | |
| ANDAMAN AND NICOBAR | |||||
| Companies Having Share Capital Other Than Section 8 | 20 | 200 | 300 | NIL | |
| Companies Not Having Share Capital Other Than Section 8 | 20 | 200 | 300 | NIL | |
| Section 8 Companies | 20 | NIL | NIL | NIL | |