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SCHEDULE I-A
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Description of Instrument
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Proper Stamp-duty
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1.
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ACKNOWLEDGEMENT of a debt exceeding twenty rupees in amount or
value, written or signed by, or on behalf, a debtor in order to
supply evidence of such debt in any book (other than a banker's
pass book) or on a separate piece of paper when such book or paper
is left in the creditor's possession:
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One rupee
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PROVIDED that such acknowledgement does not contain any promise
to pay the debt or any stipulation to pay interest or to deliver
any goods or other property.
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2.
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ADMINISTRATION BOND, including a bond given under section 6 of
the Government Savings Bank Act, 1873, or sections 291, 375 and
376 of the Indian Succession Act, 1925
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(a) where the amount does not exceed Rs. 1,000
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The same duty as a Bond (No. 15) for such amount
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(b) in any other case
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One hundred rupees
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3.
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ADOPTION DEED, that is to say, any instrument (other than a Will),
recording an adoption, or conferring or purporting to confer an
authority to adopt.
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Fifty rupees
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ADVOCATE see Entry as an Advocate(No. 30)
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4.
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AFFIDAVIT, including an affirmation or declaration in the case
of persons by law allowed to affirm or declare instead of swearing.
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Ten rupees
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Exemption
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Affidavit or declaration in writing when made--
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(a) as a condition of enrolment under the Army Act, 1950; or Air
Force Act, 1950;
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(b) for the immediate purpose of being filed or used in any court
or before the officer of any court; or
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(c) for the sole purpose of enabling any person to receive any
pension or charitable allowance.
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5.
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AGREEMENT OR MEMORANDUM OF AN AGREEMENT
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(a) if relating to the sale of a bill of exchange;
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One rupee for every Rs. 10,000 or part thereof
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(b) if relating to the sale of a government security or share in
an incorporated company or other body corporate;
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One rupee for every Rs. 10,000 or part thereof of the value of
the security or share subject to a maximum of Rs. 1,000.
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(c) if not otherwise provided for;
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Fifty rupees
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Exemption
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Agreement or memorandum of agreement--
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(a) for or relating to the sale of goods or merchandise exclusively,
not being a Note or Memorandum chargeable under No.43;
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(b) made in the form of tenders to the Central Government for or
relating to any loan.
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6.
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AGREEMENT TO LEASE, See lease (No. 35) Agreement relating to Deposit
of Title Deeds, Pawn or Pledge that is to say, any instrument evidencing
an agreement relating to--
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(1) the deposit of title-deeds or instruments constituting or being
evidence of the title to any property whatever (other than a marketable
security), or
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(2) the pawn or pledge of moveable property, where such deposit,
pawn or pledge has been made by way of security for the repayment
of money advanced or to be advanced by way of loan or an existing
or future debt--
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(a) if such loan or debt is repayable on demand or more than three
months from the date of instrument evidencing the agreement
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0.5 per cent of the amount secured by such deed subject to a maximum
of fifty thousand rupees
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(b) If such loan or debt is repayable in not more than three months
from the date of such instrument.
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Half the duty payable under sub-clause (a).
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Exemption
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Instrument of pawn or pledge of goods if unattested
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7.
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APPOINTMENT IN EXECUTION OF A POWER, whether of trustees or of
property, movable or, immovable, where made by any writing not being
a Will
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One hundred rupees
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8.
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APPRAISEMENT OR VALUATION, made otherwise than under an order of
the court in the course of a suit;--
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(a) where the amount does not exceed Rs.1,000
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The same duty as a Bottomry Bond (No. 16) for such amount
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(b) in any other case
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Fifty rupees.
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Exemptions
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(a) Appraisement or valuation made for the information of one party
only, and not being in any manner obligatory between parties either
by agreement or operation of law.
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(b) Appraisement of crops for the purpose of ascertaining the amount
to be given to a landlord as rent
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9.
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APPRENTICESHIP DEED, including every writing relating to the service
or tuition of any apprentice, clerk or servant placed with any master
to learn any profession, trade or employment, not being articles
of clerkship (No. 11)
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Ten rupees
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Exemption
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Instrument of apprenticeship executed by a Magistrate under the
Apprentices Act, 1950, or by which a person is apprenticed by, or
at the charge of, any public charity.
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10.
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ARTICLES OF ASSOCIATION OF A COMPANY
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(a) when the authorised capital of the
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company does not exceed one lac;(c) in other cases
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0.15% of the Authorised share capitalwith a monetary ceiling of
Rs. 25 lakhs
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Exemption
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Articles of any Association not formed for profit and registered
under section 25 of the Companies Act, 1956
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Memorandum of Association of a Company (No. 39)
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11
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ARTICLES OF CLERKSHIP or contract where by any person first becomes
bound to serve as a clerk in order to his admission as an attorney
in any High Court
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Four hundred rupees
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ASSIGNMENT--See conveyance (No. 23), Transfer No. 62 and Transfer
of Lease (No. 63), as the case may be
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ATTORNEY--See entry as an Attorney (No. 30), and power of Attorney
(No. 48)
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AUTHORITY TO ADOPT--See Adoption Deed (No. 3)
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12.
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AWARD, that is to say, any decision in writing by an arbitrator
or umpire, not being an award directing a partition on a reference
made otherwise than by an order of the court in the course of a
suit--
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(a) where the amount or value of the property to which the award
relates as set forth in such award, does not exceed Rs. 1,000;
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The same duty as a Bond (No. 15) for such amount
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(b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000 and for
every additional Rs. 1,000 or part thereof in excess of Rs. 5,000
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One rupee for every one thousand rupees or part thereof of the
value of the property to which the award relates
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13.
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BILL OF EXCHANGE, as defined by section 2(2) not being a BOND,
bank note or currency note:--
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(a) Where payable otherwise than on demand--
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(i) where payable in not more than three months after date or sight--
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if the amount of the bill or note does not exceed Rs. 500
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One rupee twenty five paise
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if it exceeds Rs. 500 but does not exceed Rs. 1,000
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Two rupees fifty paise
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and for every additional Rs. 1,000 or part thereof in excess of
Rs. 1,000
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Two rupees fifty paise
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(ii) where payable in more than three months but not more than
six months after date or sight--
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if the amount of the bill or note does not exceed Rs. 500
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Two rupees fifty paise
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if it exceeds Rs. 500 but does not exceed Rs.1,000
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Five rupees
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and for every additional Rs. 1,000 or part thereof in excess of
Rs. 1,000
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Five rupees
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(iii) where payable in more than six months but not more than nine
months after date or sight--
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if the amount of the bill or note does not exceed Rs. 500
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Three rupees seventy five paise
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if it exceeds Rs. 500 but does not exceed Rs. 1,000
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Seven rupees seventy five paise
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and for every additional Rs. 1,000 or part thereof in excess of
Rs. 1,000
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Seven rupees fifty paise
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(iv) where payable in more than nine months but not more than one
year after date or sight--
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if the amount of the bill or note does not exceed Rs. 500
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Five rupees
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if it exceeds Rs. 500 but does not exceed Rs.1,000
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Ten rupees
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and for every additional Rs. 1,000 or part thereof in excess of
Rs. 1,000
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Ten rupees
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(v) where payable in more than one year after date or sight--
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if the amount of the bill or note does not exceed Rs. 500
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Ten rupees.
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if it exceeds Rs. 500 but does not exceed Rs.1,000
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Twenty rupees
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and for every additional Rs. 1,000 or part thereof in excess of
Rs. 1,000
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Twenty rupees
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14.
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BILL OF LADING (including a through bill of lading)
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Two rupees
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NB : If a bill of lading is drawn in parts, the proper stamp
therefor must be borne by each one of the set
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Exemptions
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(a) Bill of lading when the goods therein described are received
at a place within the limits of any port as defined under the Indian
Ports Act, 1889, and are to be
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delivered at another place within the limits of the same port.
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(b) Bill of lading when executed out of India,
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15.
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BOND as defined by section 2(5), not being a DEBENTURE (No. 27),
and not being otherwise provided for by this Act, or by the Court
Fees Act, 1870.
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2% and 0.5% on bond issued by the local authority
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See Administration Bond (No. 2) Bottomry Bond (No. 16), Customs
Bond (No. 26), Indemnity Bond (No. 34) Respondentia Bond (No. 56),
Security Bond (No. 57).
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Exemption
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Bond when executed by any person for the purpose of guaranteeing
that the local income derived from the private subscription to a
charitable dispensary or hospital or to any other object of public
utility, shall not be less than a specified sum per mensem.
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16.
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BOTTOMRY BOND, that is to say, any instrument whereby the master
of a seagoing ship borrows on a security of the ship to enable him
to preserve the ship or prosecute her voyage
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The same duty as a Bond No. 15 for the same amount
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17.
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CANCELLATION--Instrument of (including any instrument by which
any instrument previously executed is cancelled), if attested and
not otherwise provided for.
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One hundred rupees
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See also Release (No. 55), Revocation of Settlement (No. 58B),
Surrender of Lease (No. 61), Revocation of Trust (No. 64B).
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18.
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CERTIFICATE OF SALE (in respect of each property put up as a separate
lot and sold), conveyance duty as to the purchaser of any property
sold by public auction by a civil of revenue court, or Collector
or other revenue officer
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The same duty as conveyance (No. 23), for a consideration equal
to the amount of the purchase money only.
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19.
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CERTIFICATE OR OTHER DOCUMENT, evidencing the right or title of
the holder thereof, or any other person, either to any shares, scrip
or stock in or of any incorporated company or other body corporate
or to become proprietor of shares, scrip or stock in or of any such
company or body. See also LETTER OF ALLOTMENT OFSHARES (No. 36)
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One rupee for every one thousand or a part thereof of the value
of the shares, scrip or stock
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20.
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CHARTER PARTY, that is to say, any instrument (except an agreement
for the hire of a tug steamer), whereby a vessel or some specified
principal part thereof is let for the specified purposes of the
charter, whether it includes a penalty clause or not
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Fifty rupees
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20A.
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CHIT AGREEMENT, that is an agreement relating to a chit as defined
in clause (2) of section 2 of the Madras Chit Funds Act, 1961, as
extended to the Union Territory of Delhi1, if
either such agreement is executed or the chit is conducted in the
Union Territory of Delhi1
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Five rupees
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22.
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COMPOSITION-DEED, that is to say, any instrument executed by a
debtor whereby he conveys his property for the benefit of his creditors,
or whereby payment of a composition or dividend on their debts is
secured to the creditors or whereby provision is made for the continuance
of the debtor's business under the supervision of inspectors or
under letters of licence for the benefit of his creditors
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One hundred rupees
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CONVEYANCE as defined by section 2(10) not being a Transfer charged
or^ exempted under No. 62--
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2[5%]. of the consideration amount set forth
in the instrument
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Exemption
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Assignment of copyright under the Copyright Act, 1957, section
18
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CO-PARTNERSHIP-DEED-See Partnership (No. 46)
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24.
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COPY OR EXTRACT, certified to be true copy or extract, by or by
order of any public officer and not chargeable under the law for
the time being in force relating to court fees--
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(i) if the original was not chargeable with duty or if the duty
with which it was chargeable does not exceed two rupees
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Ten rupees
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(ii) in any other case not falling within the provisions of section
6A
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Ten rupees
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Exemptions
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(a) Copy of any paper which a public officer is expressly required
by law to make or furnish for record in any public office or for
any public purpose.
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(c) Copy of, or extract from, any register relating to births,
baptisms, namings, dedications, marriages, divorces, deaths or burials.
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25.
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COUNTERPART OR DUPLICATE of any instrument chargeable with duty
in respect of which the proper duty has been paid--
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(a) the duty with which the original instrument is chargeable does
not exceed two rupees
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Ten rupees
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(b) in any other case not falling within the provisions of section
6A.
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Ten rupees
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Exemption
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Counterpart of any lease granted to a cultivator, when such lease
is exempted from duty
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26
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CUSTOMS-BOND
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(a) where the amount does not exceed Rs. 1,000
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The same duty as a Bond (No. 15) for such amount
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(b) in any other case
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One hundred rupees
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DEBENTURE (whether a mortgage debenture or not), being a marketable
security transferable--
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(a) by endorsement or by a separate instrument of transfer
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where the amount or value does not exceed Rs. 10
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Twenty paise
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where it exceeds Rs. 10 and does not. exceed Rs. 50
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Forty paise
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where it exceeds Rs. 50 but does not exceed Rs. 100
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Seventyfive paise
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where it exceeds Rs 100 but does not exceed Rs. 200
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One rupee fifty paise
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where it exceeds Rs. 200 but does not exceed Rs. 300;
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Two rupees twentyfive paise
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where it exceeds Rs. 300 but does not exceed Rs. 400;
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Three rupees
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where it exceeds Rs. 400 but does not exceed Rs: 500;
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Three rupees seventyfive paise
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where it exceeds Rs. 500 but does not exceed Rs. 600;
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Four rupees fifty paise
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where it exceeds Rs. 600 but does not exceed Rs. 700;
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Five rupees twentyfive paise
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where it exceeds Rs. 700 but does not exceed Rs. 800;
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Six rupees
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where it exceeds Rs. 800 but does not exceed Rs. 900;
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Six rupees seventyfive paise
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where it exceeds Rs. 900 but does not exceed Rs. 1,000;
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Seven rupees fifty paise
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and for every Rs. 500 or part thereof in excess of Rs. 1,000.
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Three rupees seventyfive paise
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(b) by delivery
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where the amount or value of the consideration for such debenture
as set forth therein does not exceed Rs. 50
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Seventyfive paise
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where it exceeds Rs. 50 but does not exceed Rs. 100
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One rupee fifty paise
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where it exceeds Rs 100 but does not exceed Rs. 200
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Three rupee
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where it exceeds Rs. 200 but does not exceed Rs. 300
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Four rupees fifty paise
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where it exceeds Rs. 300 but does not exceed Rs. 400
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Six rupees
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where it exceeds Rs. 400 but does not exceed Rs. 500
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Seven rupees fifty paise
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where it exceeds Rs. 500 but does not exceed Rs. 600
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Nine rupees
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where it exceeds Rs. 600 but does not exceed Rs. 700
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Ten rupees fifty paise
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where it exceeds Rs. 700 but does not exceed Rs. 800
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Twelve rupees
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where it exceeds Rs. 800 but does not exceed Rs. 900
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Thirteen rupees fifty paise
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where it exceeds Rs. 900 but does not exceed Rs. 1,000
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Fifteen rupees
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and for every Rs. 500 or part thereof in excess of Rs. 1,000
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Seven rupees fifty paise
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Explanation : The term "Debenture" includes any interest coupons
attached thereto, but the amount of such coupons shall not be included
in estimating the duty.
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Exemption
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A debenture issued by an incorporated company or other body corporate
in terms of a registered mortgage-deed, duly stamped in respect
of the full amount of debentures to be issued thereunder, whereby
the company or body borrowing makes over, in whole or in part, their
property to trustees for the benefit of the debenture-holders:
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PROVIDED that the debentures so issued are expressed to be issued
in terms of the said mortgage deed.
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28.
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DELIVERY ORDER IN RESPECT OF GOODS that is to say, any instrument
entitling any person therein named, or his assigns or the holder
thereof, to the delivery of any goods laying in any dock or port,
or in any warehouse in which goods are stored or deposited on rent
or hire, or upon any wharf, such instrument being signed by or on
behalf of the owner of such goods, upon the sale or transfer of
the property therein, when such goods exceed twenty rupees in value.
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One rupee
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DEPOSIT OF TITLE DEEDS--See AGREEMENT RELATING TO DEPOSIT OF TITLE
DEEDS, PAWN OR PLEDGE (No. 6)
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DISSOLUTION OF PARTNERSHIP--See PARTNERSHIP (No. 46).
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29.
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DIVORCE Instrument of--that is to say any instrument by which any
person effects the dissolution of his marriage
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One hundred rupees
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DUPLICATE see Counterpart (No. 25)
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30.
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ENTRY AS AN ADVOCATE, VAKIL OR ATTORNEY ON THE ROLL OF THE HIGH
COURT (Under the Indian Bar Councils Act, 1926, or in exercise of
powers conferred on such court by Letters Patent or by the Legal
Practitioners Act, 1884)--
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(a) in the case of an advocate or vakil
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Five hundred rupees
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(b) in the case of an Attorney
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Five hundred rupees
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Exemption
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Entry of an Advocate, Vakil or Attorney on the roll of the High
Court, when he has previously been enrolled in any other High Court
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31.
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EXCHANGE OF PROPERTY, instrument of--
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The same duty as conveyance (No. 23) as levied by this Act for
a consideration equal to the greatest value of the property as set
forth in such instrument.
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EXTRACT--See Copy (No. 24}
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32.
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FURTHER CHARGE, Instrument of, that is to say, any instrument imposing
a further charge on mortgage property--
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(a) when the original mortgage is one of the description referred
to in clause (a) of Article No. 40 that is, with possession;
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The same as a conveyance (No. 23) for the value equal to the amount
of further charge secured by such instrument.
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(b) when such mortgage is one of the description referred to in
clause (b) of Article No. 40 (that is, without possession)--
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(i) if at the time of execution of the instrument of further charge,
possession of the property is given or agreed to be given under
such instrument;
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The same as conveyance (No. 23) for a value equal to the total
amount of the charge (including the original mortgage and any further
charge already made) less the duty already paid on such original
mortgage and further charge.
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(ii) if possession is not so given.
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The same duty as a Bond (No. 15) for the amount of the further
charge by such instrument, subject to a maximum of rupees two lakhs.
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33.
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GIFT--Instrument of, not being a settlement (No. 58), or Will or
Transfer (No. 62)
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The same duty as conveyance (No. 23) as the value of the property.
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HIRING AGREEMENT or agreement for service--(see Agreement (No.
5).
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34.
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INDEMNITY BOND
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The same duty as Security Bond (No. 57) for the same amount.
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INSPECTORSHIP-DEED--See Composition Deed (No. 22)
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1. Now National Capital Territory of Delhi.
2. (i) Rate of Stamp duty reduced from 8% to 5% in
respect of conveyance on sale and in respect of conveyance on Agreement
to sell. Duty on other instruments of conveyance shall continue to remain
at 8% vide No. F. 2(3)/Fin.(E-1)/2003-04(i)/125, dt. 19-5-2003, w.e.f.
19-5-2003.
(ii) Said rate is further reduced to 3% in respect of
conveyance on sale in cases of the purchase of immovable property by women
vide Noti. No. F.2(3)/Fin.(E1)/2003-04(ii)/135, dt. 20-5-2003, w.e.f.
20-5-2003
