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Stamp Duty on MOA, AOA, eForm INC-2, INC-7, INC-29, SH-7, FC-1

The following table provides information on State wise stamp duty rules for eForm INC-2/ INC-7/ INC-29, Memorandum of Association (MoA), Articles of Association (AoA), eForm SH-7 and eForm FC-1 as published in the Ministry of Corporate Affairs (MCA) website.


Name     of     state/      union territory

Amount in Rupees

INC-2/ INC-7/ INC-29

MoA

AoA

SH-7

Remarks

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


Andhra Pradesh (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.

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

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

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

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


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


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


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


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


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 authorized 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


Goa (companies having share capital other than section 8)

50

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 8)

50

150

1000

NIL


Goa (section 8 companies)

50

NIL

NIL

NIL


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


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


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


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


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


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