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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 TERRITORY AMOUNT IN RUPEES
INC-2/INC-7/INC-29 MOA AOA SH-7
REMARKS
DELHI
DELHI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 25 LAKHS.

DELHI (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 200 200 NIL
DELHI (SECTION 8 COMPANIES) 10 NIL NIL NIL
HARYANA
HARYANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 15 60 60 NIL
HARYANA (SECTION 8 COMPANIES) 15 NIL NIL NIL
MAHARASHTRA
MAHARASHTRA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 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) 100 NIL NIL NIL
MAHARASHTRA (SECTION 8 COMPANIES) 100 NIL NIL NIL
ORISSA
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
ANDHRA PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 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) 20 500 1000 1000 THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
TELANGANA
TELANGANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 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) 20 500 1000 1000 THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
BIHAR
BIHAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 20 500 1000 NIL
BIHAR (SECTION 8 COMPANIES) 20 NIL NIL NIL
JHARKHAND
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.
JHARKHAND (SECTION 8 COMPANIES) 5 NIL NIL NIL
JAMMU AND KASHMIR
JAMMU AND KASHMIR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 10 150 150 NIL
JAMMU AND KASHMIR (SECTION 8 COMPANIES) 10 NIL NIL NIL
TAMILNADU
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.
TAMIL NADU (SEVTION 8 COMPANIES) 20 NIL NIL NIL
PUDUCHERRY
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.
PUDUCHERRY (SECTION 8 COMPANIES) 10 NIL NIL NIL
ASSAM
ASSAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 15 200 310 NIL THESE 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) 10 100 300 NIL THESE 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) 10 100 150 NIL THESE 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) 10 100 150 NIL THESE 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) 10 100 150 NIL THESE 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) 10 200 500 NIL THESE 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) 10 100 150 NIL THESE 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) 25 1000 FOR 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
NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
KERALA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 1000 2000 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
LAKSHADWEEP
LAKSHADWEEP (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 500 1000 NIL THESE 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) 50 2500 0.15% 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 DUTYLESS
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) 10 2500 5000 NIL
CHHATTISGARH
CHHATTISGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 10 500 1000 NIL
CHHATTISGARH (SECTION 8 COMPANIES) 10 NIL NIL NIL
RAJASTHAN
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 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) 10 500 500 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
PUNJAB
PUNJAB (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 25 5000 5000 NIL
PUNJAB (SECTION 8 COMPANIES) 25 NIL NIL NIL
HIMACHAL PRADESH
HIMACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 3 60 60 NIL
HIMACHAL PRADESH (SECTION 8 COMPANIES) 3 NIL NIL NIL
CHANDIGARH
CHANDIGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 500 1000 NIL
CHANDIGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 500 1000 NIL
CHANDIGARH (SECTION 8 COMPANIES) 3 NIL NIL NIL
UTTAR PRADESH
UTTAR PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 500 NIL THESE 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) NIL NIL NIL NIL THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
UTTARAKHAND
UTTARAKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 500 NIL THESE 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) NIL NIL NIL NIL THESE 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) 10 60 300 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
WEST BENGAL (SECTION 8 COMPANIES) 10 NIL NIL NIL
KARNATAKA
KARNATAKA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 20 1000 500 NIL
KARNATAKA (SECTION 8 COMPANIES) 20 NIL NIL NIL
GUJRAT
GUJARAT (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 100 0.5% OF AUTHORIZED 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 8) 20 100 1000 NIL
GUJARAT (SECTION 8 COMPANIES) 20 NIL NIL NIL
DADRA AND NAGAR HAVELI
DADRA AND NAGAR HAVELI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 1 15 25 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
DADRA AND NAGAR HAVELI (SECTION 8 COMPANIES) 1 NIL NIL NIL
GOA
GOA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 50 150 RS. 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) 50 150 1000 NIL
GOA (SECTION 8 COMPANIES) 50 NIL NIL NIL
DAMAN AND DIU
DAMAN AND DIU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 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 8) 20 150 1000 NIL
DAMAN AND DIU (SECTION 8 COMPANIES) 20 NIL NIL NIL
ANDAMAN AND NICOBAR
ANDAMAN AND NICOBAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 200 300 NIL
ANDAMAN AND NICOBAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 200 300 NIL
ANDAMAN AND NICOBAR (SECTION 8 COMPANIES) 20 NIL NIL NIL