Receive Daily Updates by Email (Free Subscription)

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

Karnataka      (Section 8 companies)
20
NIL
NIL
NIL

Kerala (companies having share capital other than
section 8)
25
1000
For Companies having Authorized Capital up to Rs. 10 Lakhs – Rs.
2,000/-
For Companies having
Authorized Capital
above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs.
5,000/-
For Companies having Authorized Capital above Rs. 25 Lakhs -
0.5% of the Authorized
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 (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  (companies having share capital)
50
2500
0.15% of authorized capital subject to minimum of rupees 5000 and maximum of Rupees
25 lakh of stamp duty.
Stamp duty shall be
0.15% of amount of increased authorized capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakhs of stamp duty less
0.15% of amount of existing authorized capital subject to minimum of Rs. 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 authorized 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)
50
2500
5000
NIL

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

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
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
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
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
Odisha     (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.
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

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

Rajasthan  (companies  having share capital other than
section 8)
10
500
0.5%    of authorised
capital
0.2% 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
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    (Section 8 companies)
20
NIL
NIL
NIL

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
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
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      (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 (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


Stamp duty rules for FC-1 : Rs. 100 for Delhi and Rs. 50 for all other states/ UTs.


Disclaimer: Users are requested to refer the relevant Stamp Act/ Rules of the concerned State/ Union Territory Government before proceeding with any transaction. We shall not be responsible for any loss to any person caused by any shortcoming, discrepancy or inaccuracy in the information as mentioned above. Any discrepancy found in the above may be brought to our notice immediately.

No comments:

Post a Comment