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Stamp Duty on "Acknowledgement of Debt" 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 acknowledgement of debt.


State

Rate of Stamp Duty

Applicable Law

Reference

Andhra Pradesh

Re. 0.20 (Paisa Twenty Only)
(a) The Indian Stamp Act, 1899


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

Arunachal Pradesh

Rs. 20 (Rupees Twenty Only)
(a) The Indian Stamp Act, 1899


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

Assam

Rs. 50 (Rupees Fifty 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. 20 (Rupees Twenty 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

Deleted by Bombay Stamp (Gujarat Amendment) Act 2006
(a) Bombay Stamp (Gujarat Amendment) Act, 2014

Haryana

Re. 0.25 (Twenty-five Naye Paise)
(a) The Indian Stamp Act, 1899


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

Himachal Pradesh

Re. 0.25 (Twenty-five Paise)
(a) The Indian Stamp Act, 1899


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



Jammu & Kashmir (J&K)

Rs. 10 (Rupees Ten Only)
(a) The Stamp (Amendment) Act, 2011

Jharkhand


(a) The Indian Stamp Act, 1899

Karnataka

(a) if debt value exceeds rupees 100 but does not exceed rupees 5,000 - Rs. 2 (Rupees Two Only)

(b) 
if debt value exceeds rupees 5,000 - Rs. 2 plus Rs. 2 for every 1000 or part thereof. (subject to a maximum of Rs. 1000).
(a) Karnataka Stamp Act, 1957


(b) Karnataka Stamp (Amendment) Act 2015

Kerala

(a) Where the amount or value exceeds Rs. 20 but does Not exceed Rs. 100. - Re. 0.20 (Twenty paise)
(b) Where it exceeds Rs. 100 but does not exceed Rs. 500 - Re. 0.40 (Forty paise)
(c) Where it exceeds Rs. 500 but does not exceed Rs.1000 - Re. 0.60 (Sixty paise)
(d) Where it exceeds Rs. 1000 - Re. 1 (One rupee)
(a) The Kerala Stamp Act, 1959



Madhya Pradesh

Rs. 10 (Rupees Ten Only)
(a) The Indian Stamp Act, 1899


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

Maharashtra

Where the amount or value of such debt:-
(a) exceeds rupees 5,000 but does not exceed rupees 10,000 - Re. 1 (Rupee One Only);
(b) for every rupees 10,000 or part thereof in excess of rupees 10,000 - 0.01 per cent. of the amount or value of such debt.
(a) Maharashtra Stamp Act,   1958


(b) Maharashtra Stamp (Amendment) Act, 2015

Manipur

(a) The Indian Stamp Act, 1899

Meghalaya

Rs. 2 (Rupees Two Only)
(a) The Indian Stamp Act, 1899


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

Mizoram

Rs. 2 (Rupees Two Only)
(a) The Indian Stamp Act, 1899


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



Nagaland

Re. 0.50 (Paisa Fifty Only)
(a) The Indian Stamp Act, 1899


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

Odisha (Orissa)


(a) The Indian Stamp Act, 1899


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

Punjab

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


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


Rajasthan

Rs. 10 (Rupee Ten Only)
(a) The Indian Stamp Act, 1899


(b) The Rajasthan Stamp Act, 1998

Sikkim

(a) The Indian Stamp Act, 1899

Tamil Nadu   

Re. 1 (Rupee One Only)
(a) The Indian Stamp Act, 1899


(b) Tamil Nadu Stamp Act,  2013


Telangana

Re. 1 (Rupee One 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. 10 (Rupee Ten Only)
(a) The Indian Stamp Act, 1899


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





Uttarakhand

Rs. 10 (Rupee Ten Only)
(a) The Indian Stamp Act, 1899


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

West Bengal

Re. 0.20 (Paisa Twenty 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. 20 (Rupees Twenty 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)

Re. 1 (Rupee One 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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