SR NO

ARTICLENO

ARTICLE_NAME

SAC_RULE_DESC

1

1(i)(a)

Acknowledge of a Debt – upto Rs.5000/-

Fixed Stamp Duty Amount of Rs. 2

2

2(B)

Administration Bond – In any other case

Fixed Stamp Duty Amount of Rs. 100

3

3

Adoption Deed

Fixed Stamp Duty Amount of Rs.1000

4

4

Affidavit

Fixed Stamp Duty Amount of Rs.100

5

1(i)(b)

Acknowledge of a Debt – more than 5000/-

Rs.2 + Rs.2 for every thousand or part thereof subject to maximum

ofRs0.1000/-

6

1(ii)

Acknowledgement of Letter, Article, Package, Parcel …..

Re.1 for every Rs.100/- or part thereof of the amount charged therefore

7

5(a)

Sale of Bill Exchange

Re.1 for every Rs.10000/- or part thereof

8

5(b)

Purchase or Sale of Government Security

Re.1 for every Rs.10000/- or part thereof

of the value of the securityatthe time of its purchase or sale

9

5(c)(i)

Sale or Purchase of Shares, Stocks Bonds, Debenture Stock or other marketable security between members of Stock

Exchange

Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be

10

5(c)(ii)

Agreement or its records or MOA – In any other case

Re.1 for every Rs.10000/- or part thereof or the value of the Securityatthe time of its purchase or sale as the case may be

11

5(e)(ii)

Agreement or its records or MOA – Sale of immovable property wherein part performance of the contract, possession of the contract, possession of the property is

not delivered

50 paise for every Rs.100 or part thereof on the market value or consideration subject to minimum of Rs.500

12

5(g)(i)

Agreement or its records or MOA – Sale of moveable property, possession of the property is delivered

3% of the consideration or market value whichever is higher

13

5(g)(ii)

Agreement or its records or MOA – Sale of moveable property, possession of the property is not delivered

0.1% on the market value equal to the amount of Consideration subject maximum of Rs.20000/- but not less

than Rs.500

14

5(i)

Agreement relating to contract between

Depository Participant and Client for opening Demat A/c

Fixed Stamp Duty Amount of Rs. 50

15

5(i-a)

Agreement relating to Contract between Stock Broker or Sub Broker (agent) and client for Stock Market Operations

Fixed Stamp Duty Amount of Rs. 50

16

5(i-b)

Agreement relating to Advertisement or telecasting or broadcasting of programs

0.1% on the amount but not less than Rs.200

17

5(i-c)

Agreement relating to assignment or transfer of intellectual property rights, patent rights, copy rights or trade market

rights

0.1% on the amount or consideration but not less than Rs.200

18

5(i-d)(i)

Agreement relating to building works or

labour or services – Upto Rs.10 lakhs

Fixed Stamp Duty Amount of Rs. 500

19

5(i-d)(ii)

Agreement or its records or MOA – Agreement relating to building works or labour or services Above Rs.10 lakhs

Rs.500/- and in addition Rs.500 for every Rs.10 lakhs or part thereof in excess of Rs.10 lakhs subject to maximum of Rs.10

lakhs

20

5(i-e)(i)

Chit Agreement – Where the value of the

chit does not exceed Rs.1 lakh

Fixed Stamp Duty Amount of Rs.500

21

5(i-e)(ii)

Chit Agreement – Where the value of the chit exceeds Rs.1 lakh

Rs.500 plus Rs.100 for every 1 lakh rupees or part thereof,exceeding 1lakh

22

5(J)

Agreement (in any other cases)

Fixed Stamp Duty Amount of Rs.500

23

6(1)(i)

Agreement relating to DTD – Loan amount

does not exceed Rs.10 lakhs

0.5% on the loan or debt amount subject

to a minimum of Rs.500

24

6(1)(ii)

Agreement relating to DTD – Loan amount

exceeding Rs.10 lakhs

0.5% on the loan or debt amount

25

6(2)(i)

Pawn or Pledge of Movable Property – Loan amount above Rs.1 lakh and upto Rs.10

lakh

0.5% on the loan or debt amount

26

6(2)(ii)

Pawn or Pledge of Movable Property – Loan

amount above Rs.10 lakhs

0.5% on the loan or debt amount

27

7

Appointment in execution of a power

Fixed Stamp Duty Amount of Rs. 1000

28

8(a)

Appraisement or Valuation – Upto Rs.1000

2% on Consideration price subject to

minimum Rs.100/-

29

8(b)

Appraisement or Valuation – In any other

case

Fixed Stamp Duty Amount of Rs.200

30

9

Apprenticeship Deed

Fixed Stamp Duty Amount of Rs. 100

31

10

Articles of Association of a Company

Rs.5000 for every Rs.10 lakhs or part thereof subject or maximum of1 Crore

32

12(a)

Bond – Amount secured does not exceed

Rs.1000

Rs.2 for every Rs.100 or part thereof

subject to minimum ofRs.100

33

12(b)

Bond – Amount exceeding Rs.1000

Rs.2 for every Rs.100 or part thereof

subject to minimum ofRs.100

34

13

Bottomry Bond

2% on consideration price subject to

minimum of Rs.100

35

15(a)

Certificate of Sale – Purchase money does

not exceed Rs.10

Fixed Stamp Duty Amount of Rs. 1

36

15(b)

Certificate of Sale – Purchase money does

not exceed Rs.25

Fixed Stamp Duty Amount of Rs.2

37

15(c)

Certificate of Sale – In any other case

5% for market value equal to the

amount of purchase money

38

16

Certificate evidencing right or title of the holder thereof, or any other person, either to any share, scrip or stock in or of any incorporated company

0.1% of the value of the share, scrip or stock

39

17

Certificate of Enrolment as Advocate

Fixed Stamp Duty Amount of Rs.2000

40

18

Charter Party

Fixed Stamp Duty Amount of Rs. 100

41

19

Composition Deed

Fixed Stamp Duty Amount of Rs.500

42

21

Copy of Extract

Fixed Stamp Duty Amount of Rs.50

43

22

Counter part or Duplicate

Fixed Stamp Duty Amount of Rs.1000

44

23

Customs Bond or Excise Bond Art 23(b)

Fixed Stamp Duty Amount of Rs. 100

45

24

Delivery order in respect of Goods

0.1% on the consideration price

46

25

Divorce

Fixed Stamp Duty Amount of Rs.500

47

27(b)(iii)

Further charges Hypothecation of Movable property loan upto 10 Lakhs 34(d)(i)

0.5% on the consideration price

48

27(b)(iii)

Further charges Loan exceeding 10 Lakhs

34(d)(ii)

0.5% subject to maximum of 10 lakhs

49

29

Indemnity Bond (As per Article 47)

2% on the consideration price subject to

maximum of Rs.500

50

30(1)(i)

Lease of Immovable Property – Not exceeding 1 year in case of Residential

property

0.5% on average annual rent fine premium subject to maximumof Rs.500

51

30(1)(ii)

Lease of Immovable Property – Not exceeding 1 year in case of commercial

industrial property

0.5% on AAR, fine, premium, advance

52

30(2)

Lease of Movable Property – Lease of movable property rent fixed, no

premium30(2)(a)(i)upto 10 years

1% on consideration price subject to maximum of 2 lakh rupees

53

30(2)(a)(ii)

Lease of Movable Property – Above 10

years

1.5% on consideration price subject to

maximum of 2 lakh rupees

54

30(2)(b)

Lease of Movable Property – Lease granted for fine or premium but no rent

1.5% on amount or fine or premium subject to maximum of 2 lakh rupees

55

30(2)(c)

Lease of Movable Property – Lease for fine

premium and also rent

1.5% on consideration price subject to

maximum of 2 lakh rupees

56

31

Letter of Allotment

Fixed Stamp Duty Amount of Rs.10

57

32-A (i)

Letter of License – Not more than 1 year in case of residential property

0.5% on the total amount or value of average annual rent, premium, fine,money advance subjected to

maximum of Rs.500

58

32-A(ii)

Letter of License – Not more than 1 year in case of commercial industrial property

0.5% on the total amount or value of average annual rent, premium, fine,money advance subjected to

minimum of Rs.50

59

32-A(iii)

Letter of License – 1 year to 10 year

1% on the Consideration price

60

32-A(iv)

Letter of License – 10 year to 20 year

2% on the Consideration price

61

32-A(v)

Letter of License – 20 to 30 year

3% on the Consideration price

62

33

Memorandum of Association of a company

Fixed Stamp Duty Amount of Rs.5000

63

34(d)(i)

Mortgage Deed – Hypothecation of movable property loan upto Rs.10 lakh

Rs.50 for every Rs.10,000 or part thereof

64

34(d)(ii)

Mortgage Deed – loan exceeding 10 lakhs

Rs.50 for every Rs.10,000 or part thereof

65

37(a)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of any goods or commodities

0.003% on value of goods or commodities

66

37(b)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of any share, scrip, stock, bond, debenture (other than Government Security)

0.003% on value of goods or commodities

67

37(c)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of

a Government Securities

0.003% on value of goods or commodities

68

37(d)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange

other Securities

0.003% on value of goods or commodities

69

37(e)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of

futures and options trading of securities

0.003% on value of goods or commodities

70

37(f)

Note or memorandum of record sent by broker to his principal intimating the purchase or sale through stock exchange of forward contracts commodities

0.003% on value of goods or commodities

71

38

Note of Protest by the Master of a ship

Fixed Stamp Duty Amount of Rs. 50

72

39(a)(1)

Partition – Non Agricultural property in BBMP, UDA, BMRDA, Municipal Councils or

Town Panchayats

Rs.5000 for each share.

73

39(a)(2)

Partition – Other Areas

Rs.3000 for each share.

74

39(b)

Partition – Agricultural Land

Rs.1000 for each share.

75

39(c)

Partition – Movable Property

Rs.1000 for each share.

76

39(d)

Partition – Combination of all above

Rs.5000 for each share.

77

40 (A)

Partnership – Constitution of Partnership

Fixed Stamp Duty Amount of Rs. 2000

78

40(B)(b)

Partnership – Reconstitution

Fixed Stamp Duty Amount of Rs.2000

79

40(C)

Partnership – Dissolution

5% on a market value or consideration

price

80

40A(a)

Limited Liability Partnership – Capital Upto

Rs.10 lakhs

Fixed Stamp Duty Amount of Rs.5000

81

40A(b)

Limited Liability Partnership – Capital more than Rs.10 lakhs

Rs.5000 plus Rs.1000 for every Rs.5 lakhs or part thereof,exceedingRs0.10 lakhs capital amount, subject to a maximum of

Rs.25 lakhs

82

40B

Limited Liability Partnership – Reconstruction or Amalgamation

5% on consideration or market value of the property whichever is higher

83

41(d)

Power of Attorney – authorizing more than 5 to 10 persons to act jointly in more than one transaction or generally

Fixed Stamp Duty Amount of Rs.1000

84

41(e)

Power of Attorney – Authorizing to sell

property

5% on market value of property

85

41(eb)

Power of Attorney – when sale power given

to other than family members

5% on market value of property

86

41(f)

Power of Attorney – when given for trading

operation

Fixed Stamp Duty Amount of Rs.100

87

41(g)

Power of Attorney – when given for

depository participant

Fixed Stamp Duty Amount of Rs.100

88

41(h)

Power of Attorney – in any other case

Fixed Stamp Duty Amount of Rs.500

89

42

Protest of Bill / Note

Fixed Stamp Duty Amount of Rs. 10

90

43

Protest by the Master of a Ship

Fixed Stamp Duty Amount of Rs. 50

91

44

Re-Conveyance of mortgaged property

Fixed Stamp Duty Amount of Rs.200

92

12(a)

Respondentia Bond – Amount Secured does

not exceed Rs.1000

Rs.2 for every Rs.100 or part thereof

subject to minimum ofRs.100

93

12(b)

Respondentia Bond – Amount exceeding

Rs.1000

Rs.2 for every Rs.100 or part thereof

subject to minimum ofRs.100

94

47

Security Bond or Mortgage Deed

Fixed Stamp Duty Amount of Rs.500

95

49

Share Warrants

One and half times the duty payable on conveyance, 7.5% onconsiderationprice

96

50

Shipping

Fixed Stamp Duty Amount of Rs. 2

97

51

Surrender of Lease (Art 40b)

Fixed Stamp Duty Amount of Rs.200

98

52(a)

Transfer of debentures

0.5% on consideration subject to

maximum of Rs.1000

99

52(b)

Transfer any interest secured by bond or

policy of insurance

Fixed Stamp Duty Amount of Rs.200

100

53A

Transfer of License

5% on Market Value

101

54(i)

Trust made for public religious and

charitable purpose

Fixed Stamp Duty Amount of Rs.2000

102

54(ii)

Trust made for management and custody

of property where there is no transfer / disposition of property

Fixed Stamp Duty Amount of Rs.2000

103

55

Warrants of Goods

Fixed Stamp Duty Amount of Rs. 50

104

2(a)

Administration Bond – Upto Rs.1000/-

2% on consideration price subject to

minimum of Rs.100

105

41(a)

Power of Attorney – for admitting executing

of document

Fixed Stamp Duty Amount of Rs.500

106

20(5)(i)

Conveyance – Industrial machinery treated

as movable

3% on market value or consideration

107

41(b)

Power of Attorney – for authorising one or more person to act in a single transaction

Fixed Stamp Duty Amount of Rs.500

108

41(c)

Power of Attorney – for authorising more

than 5 person to act jointly

Fixed Stamp Duty Amount of Rs.500

109

52(c)

Transfer – property under section 25 of

administrator generals act 1963.

Fixed Stamp Duty Amount of Rs.200

110

18A(1)

Purchase or Sale of Government Securities – 5(b)

Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale, as the case may be, subject to maximum of Rs.1000/-

111

18A(1)

Purchase or Sale of Government Securities –

37(c)

0.3% on the Consideration price

112

18A(2)

Securities of incorporated company of other body corporate submitted to clearing house office stock exchange recognized under the Securities Contract (regulartion) Act, 1956. – 5(c)(i)

Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be

113

18A(2)

Securities of incorporated company of other body corporate submitted to clearing house office stock exchange recognized under the Securities Contract (regulartion)

Act, 1956. – 37(b)

0.3% on the Consideration price

114

18A(3)

Securities of incorporated company or other body corporate submitted to clearing house office stock exchange not recognized under the securities contract (regulation) Act, 1956. – 5(c)(i)

Re.1 for every Rs.10000/- or part thereof of the value of the securityatthe time of its purchase or sale as the case may be

115

18A(3)

Securities of incorporated company or other body corporate submitted to clearing house office stock exchange not recognized under the securities contract (regulation)

Act, 1956. – 37(b)

0.3% on the Consideration price

116

40(C)(b)

Partnership – Dissolution – Immovable

properties

Fixed Stamp Duty Amount of Rs.2000

117

32

Letter of licence

Fixed Stamp Duty Amount of Rs. 100

118

56(i)

Bank Guarantee – If related to paper bank

guarantee

Fixed Stamp Duty Amount of Rs. 300

119

56(ii)

Bank Guarantee – If relating to e-bank

guarantee

Fixed Stamp Duty Amount of Rs. 200