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Stamp Duty on "Cancellation of Instruments" 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 cancellation instrument.


State

Rate of Stamp Duty

Applicable Law

Reference

Andhra Pradesh

Rs. 30 (Rupees Thirty Only)
(a) The Indian Stamp Act, 1899


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

Arunachal Pradesh

Rs. 50 (Rupees Fifty Only)
(a) The Indian Stamp Act, 1899


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

Assam

Rs. 30 (Rupees Thirty Only)
(a) The Indian Stamp Act, 1899


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

Bihar

(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

Rs. 15 (Rupees Fifteen Only)
(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

Rs. 100 (Rupees One Hundred Only)
(a) Bombay Stamp (Gujarat Amendment) Act, 2006

Haryana

Rs. 15 (Rupees Fifteen Only)
(a) The Indian Stamp Act, 1899


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

Himachal Pradesh

Re. 0.15 (Fifteen Paise Only)
(a) The Indian Stamp Act, 1899


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



Jammu & Kashmir (J&K)

Rs. 100 (Rupees One Hundred Only)
(a) The Stamp (Amendment) Act, 2011

Jharkhand

(a) The Indian Stamp Act, 1899

Karnataka

(a) Cancellation of any Instrument previously executed on which stamp duty has been paid as per any article of the schedule and not otherwise specifically provided for by the schedule.
Same duty as on the original instrument if such cancellation has the effect of reconveyance of property already conveyed by the original instrument Provided that, if the original instrument is a conveyance on sale, then the stamp duty payable on such cancellation instrument is, as per Article 20(1), on the market value of the property as on the date of execution of such cancellation.

(b) Cancellation of any Instrument executed by or on behalf of the Central Government or a Local Authority or Other Authority constituted by or under any law for the time being in force or a body corporate wholly owned or controlled by the Central Government or the State Government.
- Rs. 1
00 (Rupees One Hundred Only)

(c) In any other case
- Rs. 100 (Rupees One Hundred Only)
(a) Karnataka Stamp Act, 1957


(b) Karnataka Stamp (Amendment) Act 2015

Kerala

Rs. 500 (Rupees Five Hundred Only)
(a) The Kerala Stamp Act, 1959



Madhya Pradesh

Rs. 500 (Rupees Five Hundred Only)
(a) The Indian Stamp Act, 1899


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

Maharashtra

Rs. 500 (Rupees Five Hundred Only)
(a) Maharashtra Stamp Act,   1958


(b) Maharashtra Stamp (Amendment) Act, 2015

Manipur

(a) The Indian Stamp Act, 1899

Meghalaya

Rs. 30 (Rupees Thirty Only)
(a) The Indian Stamp Act, 1899


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

Mizoram

Rs. 30 (Rupees Thirty Only)
(a) The Indian Stamp Act, 1899


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



Nagaland

Rs. 24.75 (Rupees Twenty Five and Paise Seventy Five Only)
(a) The Indian Stamp Act, 1899


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

Odisha (Orissa)

Rs. 150 (Rupees One Hundred and Fifty Only)
(a) The Indian Stamp Act, 1899


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

Punjab

Rs. 15 (Rupees Fifteen Only)
(a) The Indian Stamp Act, 1899


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


Rajasthan

Rs. 100 (Rupees One Hundred Only)
(a) The Indian Stamp Act, 1899


(b) The Rajasthan Stamp Act, 1998

Sikkim

(a) The Indian Stamp Act, 1899

Tamil Nadu   

(a) if it is of sale or exchange or gift or release or settlement or partition; - Same duty as borne by the principal deed.
(b) in any other case - Rs. 1000 (Rupees One Thousand Only)
(a) The Indian Stamp Act, 1899


(b) Tamil Nadu Stamp Act,  2013


Telangana

Rs. 300 (Rupees Three Hundred Only)
(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

Rs. 100 (Rupees One Hundred Only)
(a) The Indian Stamp Act, 1899


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





Uttarakhand

Rs. 100 (Rupees One Hundred Only)
(a) The Indian Stamp Act, 1899


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

West Bengal

Rs. 25 (Rupees Twenty Five Only)
(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

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

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

Rs. 15 (Rupees Fifteen Only)
(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)

Rs. 100 (Rupees One Hundred Only)
(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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