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 indemnity bond.
State
|
Rate of Stamp Duty
|
Applicable Law
|
Andhra Pradesh
|
Three per centum of the value of the security subject to a maximum of
rupees one hundred.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Andhra Pradesh Extension and
Amendment) Act, 1959
|
Arunachal Pradesh
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Arunachal Pradesh Amendment) Act, 2007
|
Assam
|
The same duty as a Security-Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Assam Amendment) Act, 2004
|
Bihar
|
The same duty as Security Bond (No. 57) for the same amount subject to
a maximum of Rs. 1000/- (Rupees One Thousand).
|
(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 a Security Bond (No. 57) for the same amount.
|
(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
|
The same duty as a Security Bond (No. 57)
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Haryana Amendment ) Act, 1971
|
Himachal Pradesh
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Himachal Pradesh Amendment) Act, 1952
|
Jammu & Kashmir (J&K)
|
The same duty as security-bond (No.49) for the same amount.
|
(a) The Stamp (Amendment) Act, 2011
|
Jharkhand
|
(a) The Indian Stamp Act, 1899
|
|
Karnataka
|
The same duty as a Security Bond (No. 47) for the same amount.
(a) When the amount secured does not exceed Rs. 1000 - 50 paise for every Rs. 100 or part thereof; (b) In any other case - Rs. 200. |
(a) Karnataka Stamp Act, 1957
(b) Karnataka Stamp (Amendment) Act 2015
|
Kerala
|
The same duty as a Security Bond (No. 50) for the amount.
(a) when the amount secured does not exceed Rs. 1000 - 5% of the amount secured; (b) in any other case - Rs. 500. |
(a) The Kerala Stamp Act, 1959
|
Madhya Pradesh
|
The same duty as a Bond (No. 14) for the same amount.
|
(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
|
The same duty as a security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Meghalaya Amendment) Act, 1993
|
Mizoram
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Mizoram Amendment) Amending Act, 1996
|
Nagaland
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Nagaland Amendment), 1989
|
Odisha (Orissa)
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Orissa Amendment) Act, 2001
|
Punjab
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Punjab Amendment ) Act, 2005
|
Rajasthan
|
0.5% of secured amount, min 200 rupees.
(0.1% post rebate, if applicable) |
(a) The Indian Stamp Act, 1899
(b) The Rajasthan Stamp Act, 1998
|
Sikkim
|
(a) The Indian Stamp Act, 1899
|
|
Tamil Nadu
|
Rs. 200 (Rupees Two Hundred Only)
|
(a) The Indian Stamp Act, 1899
(b) Tamil Nadu Stamp Act, 2013
|
Telangana
|
The same duty as a security Bond (No: 48) for the same amount.
|
(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 Security-Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Uttar Pradesh Amendment) Act, 1997
|
Uttarakhand
|
The same duty as a Security-Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Uttarakhand Amendment ) Act, 2002
|
West Bengal
|
The same duty as a Security-Bond (No. 57) for the same amount.
|
(a) The Indian Stamp Act, 1899
(b) The Indian Stamp (West Bengal Amendment) Act, 1987
|
Union Territories
|
Rate of Stamp Duty
|
Applicable Law
|
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
|
The same duty as a Security Bond (No. 57) for the same amount.
|
(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 a Security Bond (No. 57) for the same amount.
|
(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.
Thanks for the stamp duty information
ReplyDeleteTamil nadu is 80 for documents above 1000 rupees
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