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Stamp Duty on "Gift" Statewise in India

In accordance with the Indian Stamp Act 1899 read with the laws for stamp duty of respective States and Union Territories - stamp duty is required to be paid in case of Gift instrument (not being a Settlement or Will or Transfer).


State

Rate of Stamp Duty

Applicable Law

Reference

Andhra Pradesh

The same duty as in conveyance (No: 20) for a consideration or market value, of the property which is the subject matter of gift.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Andhra   Pradesh Extension and Amendment) Act, 1959

Arunachal Pradesh

The same duty as a Conveyance (No. 23) for consideration equal to the value of the property as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Arunachal Pradesh Amendment) Act, 2007

Assam

The same duty as a Conveyance (No. 23) for market value equal to the market value of the property of greatest value as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Assam Amendment) Act, 2004

Bihar

(a) in case of transfer from male to female 5.7%,
(b) in case of transfer from female to male 6.3%,
(c) in any other case 6%.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Bihar Amendment) Act, 1991



Chhattisgarh

(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Chhattisgarh Amendment) Act, 2005

Goa

The same duty as is leviable on a conveyance under clause (a) or (b), as the case may be of article 22 for a consideration equal to the value of the property which is the subject matter of the gift.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968


(c) The Indian Stamp (Goa Amendment) Act 2015

Gujarat

The same duty as is leviable on a conveyance under article 20 market value of the property which is the subject‐matter of the gift.
(a) Bombay Stamp (Gujarat Amendment) Act, 2014

Haryana

The same duty as a Conveyance (No. 23) for a consideration equal to the value of entry as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Haryana Amendment ) Act, 1971

Himachal Pradesh

The same duty as a conveyance amounting to sale (No. 23) as levied by this Act for a consideration equal to the market value of the property or consideration, if any, as set forth in the instrument; whichever is higher.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Himachal Pradesh Amendment) Act, 1952



Jammu & Kashmir (J&K)

The same duty as a conveyance (No.18) on the market value of the property, which is the subject matter of the gift.
(a) The Stamp (Amendment) Act, 2011

Jharkhand

(a) The Indian Stamp Act, 1899

Karnataka

(a) Where the donee is not a family member of the donor.
The same duty as a Conveyance (No.20) for a market value equal to the market value of the property which is the subject matter of gift; Provided that where an instrument of gift contains any provision for the revocation of the gift, the value of the property which is the subject matter of the gift, shall for the purposes of duty be determined as if no such provision were contained in the instrument.

(b) Where the donee is a member of the family of the donor.
- Rs. 1000 (Rupees One Thousand Only)
(a) Karnataka Stamp Act, 1957


(b) Karnataka Stamp (Amendment) Act 2015

Kerala

(a) Where a person gifts to his father, mother, grandfather, grandmother, wife, husband, son, daughter, brother, sister, grandchildren  - 3%
(b) in other cases - 8%
(a) The Kerala Stamp Act, 1959



Madhya Pradesh

(a) where made to member of a family - half of the duty as a conveyance (No. 25) on the market value of the property, which is subject matter of the gift.
(b) in all other cases - 
the same duty as a conveyance (No. 25) on the market value of the property, which is subject matter of the gift.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Madhya Pradesh Amendment) Act, 2014

Maharashtra

The same duty as is leviable on a Conveyance under clause (a), (b), or (c) as the case may be, of Article 25, on the market value of the property which is the subject matter of the gift:

Provided that, if the property is gifted to a family-member being the husband, wife, brother or sister of the donor or any lineal ascendant or descendant of the donor, then the amount of duty chargeable shall be at the same rate as specified in this article or at the rate of rupees ten for every rupees five hundred or part thereof on the market value of the property which is the subject matter of the gift, whichever is less.

Provided further that, if the residential and agricultural property is gifted to husband, wife, son, daughter, grandson, grand-daughter, wife of decesed son, the amount of duty chargeable shall be rupees two hundred.
(a) Maharashtra Stamp Act,   1958


(b) Maharashtra Stamp (Amendment) Act, 2015

Manipur

(a) The Indian Stamp Act, 1899

Meghalaya

The same duty as a conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Meghalaya Amendment) Act,   1993

Mizoram

The same duty as a conveyance (No 23) or a consideration equal to the market value of the property as declared by the appropriate authority from time to time.

Provided that where an instrument of gift contains any provision for the revocation of the gift, the value of the property which is the subject matter of the gift, shall for the purpose of duty be determined as if no such provision were contained in the instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Mizoram Amendment) Amending Act, 1996



Nagaland

The same duty as a Conveyance (No.23) for a consideration equal to the value of the property as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Nagaland Amendment), 1989

Odisha (Orissa)

The same duty as a Conveyance (under Division (A),(B) or (C) as the case may be, of article 23) for a consideration equal to the value of the property as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Orissa Amendment) Act, 2001

Punjab

The same duty as a Conveyance (No.23) as levied will by this Act for a consideration equal to the value of the property as set forth in such instrument.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Punjab   Amendment ) Act, 2005


Rajasthan

5% of the market value
(check rebate rates in link)
(a) The Indian Stamp Act, 1899


(b) The Rajasthan Stamp Act, 1998

Sikkim

(a) The Indian Stamp Act, 1899

Tamil Nadu   

(i) in favour of family member; - One rupee for every one hundred rupees or part thereof of the market value of the property which is the subject matter of Gift.

(ii) in any other case. - The same duty as a Conveyance (Article 21) for the market value of the property which is the subject matter of Gift.
(a) The Indian Stamp Act, 1899


(b) Tamil Nadu Stamp Act,  2013


Telangana

The same duty a conveyance (No: 20) for a consideration or market value, of the property which is the subject matter of gift.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Andhra   Pradesh Extension and Amendment) Act, 1959

Tripura

(a) The Indian Stamp Act, 1899

Uttar Pradesh

The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the value of the property.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Uttar Pradesh Amendment) Act, 1997





Uttarakhand

The same duty as a Conveyance [No. 23 clause (a)] for a consideration equal to the value of the property.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Uttarakhand Amendment ) Act, 2002

West Bengal

(1) When made to a member of a family - 0.5% of the market value of the property.
(2) When made to any others - Same duty as conveyance (No.23) on market value
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (West Bengal Amendment) Act,   1987



Union Territories

Rate of Stamp Duty

Applicable Law

Reference

Andaman and Nicobar Islands

(a) The Indian Stamp Act, 1899
Chandigarh

6% (a) The Indian Stamp Act, 1899
Dadra and Nagar   Haveli

(a) The Indian Stamp Act, 1899
Daman and Diu

The same duty as is leviable on a conveyance under clause (a) or (b), as the case may be of article 22 for a consideration equal to the value of the property which is the subject matter of the gift.
(a) The Indian Stamp Act, 1899


(b) The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968

National Capital Territory of Delhi (NCT of Delhi)

The same duty as Conveyance (No.23) on the value of property.
(a) The Indian Stamp (Delhi Amendment) Act, 2001

Lakshadweep

(a) The Indian Stamp Act, 1899

Puducherry (Pondicherry)

(a) The Indian Stamp Act, 1899




Disclaimer: We have made best efforts to compile the above information. However, you are requested to refer to the relevant Stamping laws in force of the concerned State/Union Territory and/or consult with respective statutory authorities before proceeding with any actual transaction. We shall not be held responsible for any discrepancy or inaccuracy found in the above information. Any discrepancy found in the above may be brought to our notice through email or comment below.

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