Schedule I
83,536 words over 245 pages, as the Government publishes it.
The schedule as printed. This is the text of the document India Code publishes for this schedule, in the order that document sets it out. A schedule is often a two-column table and these files carry no ruled lines to recover the columns from, so nothing here is restated as data: read it against the document itself where the alignment matters.
Pages 176 to 200 of 245, as the document is paginated.
60. SHIPPING ORDER for relating to the
conveyance of goods on board of any vessel.
One rupee.
61. SURRENDER OF LEASE-
(a) When the duty with which the lease is
chargeable, does not exceed seven rupees and
fifty paise.
The duty with which such leases
chargeable.
(b) in any other case
Twenty four rupees
Exemptions
Surrender lease when such leases is exempted
from duty.
63. TRANSFER OF LEASE
By way of Assignment, and not by way of
under lease.
The same duty as a Conveyance
(No. 23) for a consideration equal
to the amount of the consideration
for the transfer.
Exemptions
Transfer of any lease exempt from duty
64.TRUST—
A- Declaration of or concerning, any property
when made by any writing not being a will.
The same duty as Bond (No. 15)
for a sum equal to the amount or
value of the property concerned, as
set forth in the instrument but not
exceeding forty rupees.
B—Revocation of or concerning, property when
made by any document other than a will.
The same duty as a Bond (No. 15)
for a sum equal to the amount or
value of the property concerned, as
set forth in the instrument, but not
exceeding forty rupees.
See also settlement (No. 58)
Valuation- See Appraisement (No. 8)
65. Warrant for goods, that is to say, any instrument
evidencing the title of any person therein named, or
his assigns, or the holder thereof, to the property in
any goods lying in or upon any dock, warehouse or
wharf such instrument being signed or certified by
or on behalf of the person in whose custody such
goods may be.
Two rupees.
[Vide Meghalaya Act 11 of 1990, s. 2]
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Amendment of Schedule I of Act 2 of 1899.— In Schedule I, to the Indian Stamp Act, 1899
for Article 1 to 10,12,15 to 20,22 to 26,28,29,31 to 36,38 to 46,48,50,54 to 61 and 63 to 65 the
following shall be substituted, namely:-
“Description of instrument
Proper stamp duty
“1 ACKNOWLEDGEMENT of a debt
exceeding twenty rupees in amount or value,
written or signed by or on behalf of, a debtor
in order to supply evidence of such debt in
any book (other than a banker’s pass book) or
on a separate piece of paper when such book
or paper is left in the creditor’s possession :
Provided that such acknowledgement does
not contain any promise to pay the debt or
any stipulation to pay interest or to deliver
any goods or other property.
Two rupees.
“2. ADMINISTRATION-BOND including a
bond, given under section 6 of the Government
Saving Bank Act, 1873, Act V of 1873 or
section 291 or section 376 of the Indian
Succession Act, 1925 (Act XXXIX of 1925)-
(a) Where the amount does not exceeds Rs.
1,000
The same duty as a bond (No. 1)
for such amount.
(b) In any other case
Thirty rupees.
“3 ADOPTION-DEED, that is to say any
instrument (other than a will) recording an
adoption, or conferring or purporting to confer
an authority to adopt.
Sixty rupees
“4 AFFIDAVIT, including and affirmation or
declaration in the case of persons by law
allowed to affirm or declare instead of
swearing.
Seven rupees
Exemptions
Affidavit or declaration in writing when made –
(a) as a condition of enlistment under the Indian
Army Act, 1950 (Act XLVI of 1950).
(b) for immediate purpose of being filed or
used in any Court or before the officer of
any Court; or
(c) for the sole purpose of enabling any person
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to receive any pension or charitable
allowance.
“5 AGREEMENT OR MEMORANDUM OF
AN AGREEMENT-
(a) If relating to the sale of a bill of exchange;
Two rupees
(b) If relating to the sale of a Government
security;
Subject to a maximum of sixty
four rupees for every Rs.10,000 or
part thereof of the value of the
security
(c) If relating to the purchase or sale of shares,
scrips, stocks bond, debentures, debenture
stocks or any other marketable security of a like
nature in or of any incorporate company of
other body corporate-
(i) When such agreement or memorandum of an
agreement is with or through a Member
between members of a Stock Exchange
recognised under the Securities Contracts
(Regulation) Act, 1956; Act XIIL of 1956.
Two rupees for every Rs. 2,500 or
part thereof of the value of the
security at the time of its purchase
or sale, as the case may be.
(ii) In other cases;
Rupees two for every Rs. 2,500 or
part thereof of the value of the
security at the time of its purchase
or sale, as the case may be.
(d) If executed for service or for performance of
work in any estate whether held by one person,
or by more persons than one as co-owners, and
whether is one or more blocks, and situated in
Meghalaya where the advance given under such
agreement does not exceed fifty rupees;
Two rupees
(d) If not, otherwise provided for.
Four rupees
Exemptions
“AGREEMENT OR MEMORANDUM OF AN
AGREEMENT-
(a) For or relating to the sale of goods or
merchandise exclusively, not being a note or
memorandum chargeable under No. 43;
(b) Made in the form of tenders to the
Government of India for or relating to any loan-
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“Description of instrument
Proper stamp duty
AGREEMENT TO LEASE-
Lease (No.35)
“6 AGREEMENT RELATING TO DEPOSIT
OF TITLE-DEEDS, PAWN OR PLEDGE, that
is to say, any instrument evidencing an
agreement relating to-
(1) The deposit of title-deeds or instruments
constituting or being evidence of the title to any
property whatever (other than a marketable
security), or
(2) The pawn or pledge of movable property,
where such deposit, pawn or pledge has been
made by way of security for the repayment of
money advanced or to be advanced by way of
loan of an existing or future debt-
(a) If such loan or debt is repayable on demand
or more than three months from the date of
instrument evidencing the agreement-
(i) If the amount of loan does not exceed Rs.
500;
Five rupees
(ii) If it exceeds Rs. 500 and does not exceed
Rs. 1,000;
Ten rupees
(iii) And for every Rs. 1,000 or part thereof in
excess of Rs. 1,000
Ten rupees
(b) If such loans or debt is repayable not more
than three months from the date of such
instrument.
Half the duty payable under sub-
clause (a)
Exemptions
Instrument of pawn or pledge of goods if
unattested.
“7. APPOINTMENT IN EXECUTION OF A
POWER
Whether of trustees or of property, movable or
immovable, where made by any writing not
being a will-
(a) Where the value of the property does not
exceed Rs. 1,000;
Fifty rupees.
(b) In any other case
Eighty-nine rupees
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“8. APPRAISEMENT OR VALUATION made
otherwise than under an order of the court in the
course of suit-
The same duty as a board (No. 15)
or such amount.
(a) Where the amount does not exceed Rs.
1,000
Thirty rupees
(b) In any other case
Exemptions
(a) APPRAISEMENT OR VALUATION made
for the information of one party only, and not
being in any manner obligatory between parties
either by agreement or operation of law.
(b) Appraisement of crops for the purpose of
ascertaining the amount to be given to a
landlord as rent.
“9. APPRENTICESHIP-DEED, including every
writing relating to the service or tuition of any
apprentice clerk or servant placed with any
master to learn any profession, trade or
employment.
Thirty rupees.
Exemptions
Instrument of apprenticeship executed by a
Magistrate under the Apprenticeship Act, 1961
(Act LII of 1961) or by, which a person is
apprentice by or at the charge of any public
charity.
“10. ARTICLES OF ASSOCIATION OF A
COMPANY-
(a) Where the company has no share capital or
the nominal share capital does not exceed
Rs. 2,500;
(b) Where the nominal share capital exceeds Rs.
2,500 but does not exceed Rs. 5,000.
(c) Where the nominal share capital exceeds
Rs. 5,000 but does not exceeds Rs. 1,00,000
(d) Where the nominal share capital exceeds Rs.
1,00,000
Eighty seven rupees
Ninety-nine rupees
One hundred forty nine rupees
Two hundred ninety eight rupees
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Exemptions
Articles of any association not formed for profit
and registered under Section 25 of the
Companies Act, 1956 (Act I of 1956). See also
memorandum of Association of Company (No.
39).
Note
ASSIGNMENT-See
conveyance
(No.23).
Transfer (no. 62) and Transfer of lease (No. 63),
as the case may be.
ATTORNEY-See Power-of-attorney (No. 48)
AUTHORITY TO ADOPT-See Adoption-deed
(No. 3)
“12. AWARD, that is to say, any decision in
writing by an arbitrator or umpire, not being an
award directing a partition, on a reference made
otherwise than by an order of the Court in the
course of a suit.
The same duty as a Bond (No. 15)
for the amount or value of the
property to which the award
relates as set forth in such award
subject to a maximum of Ninety
nine rupees
“15. BOND (as defined) by section 2 (5), not
being a DEBENTURE (No. 27), and not being
otherwise provided for by this Act, or by the
Court fees Act, 1870 (Act VII of 1870).
Where the amount or value secured
does not exceed Rs. 10.
Two rupees
Where it exceeds Rs. 10 and does not
exceed Rs. 50.
Two rupees
Where it exceeds Rs. 50 and does not
exceed Rs.100.
Three rupees
Where it exceeds Rs. 100 and does not
exceed Rs. 200.
Five rupees
Where it exceeds Rs. 200 and does not
exceed Rs. 300.
Eight rupees
Where it exceeds Rs. 300 and does not
exceed Rs. 400.
Ten rupees
Where it exceeds Rs. 400 and does not
exceed Rs. 500
Fourteen rupees
Where it exceeds Rs. 500 and does not
exceed Rs. 600
Eighteen rupees
Where it exceeds Rs. 600 and does not
exceed Rs. 700
Twenty two rupees
Where it exceeds Rs. 700 and does not
exceed Rs. 800
Twenty four rupees
Where it exceeds Rs. 800 and does not
exceed Rs. 900
Twenty seven rupees
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Where it exceeds Rs. 900 and does not
exceed Rs. 1000
Thirty rupees
and for every Rs. 500 or part thereof in excess
of Rs. 1,000
See Administration Bond (No. 2), Bottomry
Bond (No. 16) Customs Bond (No. 26),
Indemnity Bond (No. 34), Respondential Bond
(No. 56), Security Bond (No. 57)
Seventeen rupees
Exemptions
Bonds when executed by-
(a) Headmen nominated under rules framed in
accordance with Bengal Irrigation Act,
1876, (Bengal Act, III of 1876) Section 99,
for the due performance of their duties
under that Act;
(b) Any
person
for
the
purposed
of
guaranteeing that the local income derived
from private subscriptions to a charitable
dispensary or hospital or any other object of
public utility, shall not be less than a
specified sum per mensem.
“16 BOTTOMRY BOND, that is to say, any
instrument where by the master of a sea-going
ship borrows money on the security of a ship to
enable him to preserve the ship or prosecute her
voyage.
The same duty as a Bond (No. 15)
for such amount
“17
CANCELLATION,
instrument
of
(including any instrument by which any
instrument previously execute is cancelled), if
attested and not otherwise provided for.
Thirty rupees
See also RELEASE (No. 55) Revocation of
Settlement (No. 58-B), Surrender of Lease
(No.61), Revocation of Trust (No. 64-B)
“18 CERTIFICATION OF SALE (in respect of
each property put up a separate lot and sold),
granted to the purchase of any property sold by
public auction by a Civil or Revenue Court, or
Collector or other Revenue Officer-
(a) Where the purchase money does not exceed
Rs. 10
(b) Where the purchase money exceed Rs. 10
but does not exceed Rs. 25;
Two rupees
Three rupees
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(c) In any other case .....
The same duty as a conveyance
(No. 23), for a consideration equal
to the amount of the purchase
money only.
“19.CERTIFICATE
OR
OTHER
DOCUMENT, evidencing the right or title of
the holder thereof or any other person, either to
any shares, scrip or stock in or of any
Incorporated company or other body corporate
or to become proprietor of shares, scrip or stock
in or any such company or body.
Two rupees
See also LETTERS OF ALLOTMENT OF
SHARES (No.36)
“20. CHARTERED PARTY that is to say any
instrument (except an agreement for the hire of
a tugsteamer), whereby a vessel or some
specified principal part thereof is let for the
specified purposes of the charterer, whether it
includes a penalty clause or not.
Seven rupees
“22. COMPOSITION-DEED, that is to say, any
instrument executed by a debtor, whereby the
conveys his property for the benefit of his
creditors or whereby payment of a composition
or divident on their debt is secured to the
creditors, or whereby provision is made for the
continuation of debtor’s business under the
supervision of inspectors or under letters of
license, for the benefit of his creditors.
Sixty rupees
“23 CONVEYANCE (as defined by section
2(10) not being a Transfer charged or exempted
under No. 52-
Where the amount or value of the consideration
for such conveyance as set forth therein does
not exceed Rs.50;
Three rupees
Where it exceeds Rs. 50 but does not exceed
Rs. 100;
Five rupees
Where it exceeds Rs. 100 but does not exceed
Rs. 200
Nine rupees
Where it exceeds Rs. 200 but does not exceed
Rs.300
Thirteen rupees
Where it exceeds Rs. 300 but does not exceed
Rs.400
Seventeen rupees
Where it exceeds Rs. 400 but does not exceed
Rs.500
Twenty three rupees
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Where it exceeds Rs. 500 but does not exceed
Rs.600
Twenty seven rupees
Where it exceeds Rs. 600 but does not exceed
Rs.700
Thirty two rupees
Where it exceeds Rs. 700 but does not exceed
Rs.800
Thirty seven rupees
Where it exceeds Rs. 800 but does not exceed
Rs.900
Forty rupees
Where it exceeds Rs. 900 but does not exceed
Rs.1000
Forty five rupees
For every Rs.500 or part thereof in excess of
Rs. 1,000;
Twenty three rupees
Where it exceeds Rs. 50,000 but does not
exceed Rs.90,000
Sixty
rupees
for
every
one
thousand rupees
Where it exceeds Rs. 90,000 but does not
exceed Rs.1,50,000
Eighty rupees for every one
thousand rupees
And where it exceeds Rs. 1,50,000;
Ninety-nine rupees for every one
thousand rupees
Provided that where the “instrument” or the conveyance is in respect of an industrial
Loan certified as such by the Director of Industries Meghalaya the Stamp duty shall be half of
the above rate.
Exemptions
Assignment of copyright under the Indian
Copyright Act, 1957. (Act XIV of 1957)
CO-PARTNERSHIP DEED see Partnership
(No. 46)
“24. COPY OR EXTRACT
Certified to be a true copy or extract or by
order of any public officer and not chargeable
under the law for the time being in force
relating to court fees-
(i) If the original was not chargeable with
duty, or if the duty with which it was
chargeable does not exceed one rupee;
(ii) If any other case not falling within the
provision of section 6A
Four rupees
Seven rupees
Exemptions
(a) Copy of any paper which a public officer is
expressly required by law to make or
furnish for record in any public office or for
any public purpose;
(b) Copy of, or extract from any register
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relating to
births,
baptisms, naming,
dedications marriages, divorce, deaths or
burials.
25. COUNTERPART OR DUPLICATE of any
instrument, chargeable with duty and in respect
of which the proper duty has been paid-
(a) If the duty with which the original
instrument is chargeable does not exceed
two rupees;
(b) In any other case not falling within the
provisions of section 6A.
Counterpart of any lease granted to a cultivator
when such lease is exempted from duty.
26. CUSTOM-BOND-
(a) Where the amount does not exceed
Rs.1,000
(b) In any other case
The same amount as bond (No.
15) for such amount.
Forty rupees
28. DELIVERY ORDER IN RESPECT OF
GOODS that is to say, any instrument entitling
any person therein named, or his assigns or the
holder thereof, to the delivery of any goods
lying in any dock or port or in any warehouse
in which goods are stored or deposited on rent
or hire, or upon any wharf, such instrument
being signed by or behalf of the owner of such
goods upon the sale or transfer of the property
therein, when such goods exceed in value
twenty rupees.
Two rupees
DEPOSIT OF TITLE DEEDS
See agreement relating to Deposit of Title
deeds, pawn or Pledge (No. 6).
DISSOLUTION OF PARTNERSHIP See
partnership (No. 46)
“9. DIVORCE-Instrument of, that is to say, any
instrument by which any person effects the
dissolution of his marriage.
Twenty rupees
DOWER-Instrument of, see settlement (No.
58)
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DUPLICATE-see counterpart (No. 25)
“31. EXCHANGE OF PROPERTY-Instrument
of.
The same duty as conveyance
(No.23) for a consideration equal
to the value of the property of
greatest value as set forth in such
instrument.
EXTRACT-See copy (No. 24)
“FURTHER
CHARGE-INSTRUMENT
of,
that is to say, any instrument imposing a
further charge on mortgaged property-
(a) When the original mortgage is one of the
description referred to in clause (a) of Article
No.40 (that is, with possession).
(b) When such mortgage is one of the
description referred to in clause (b) of Article
No. 40 (that is, without possession):-
The same duty as a conveyance
(No.23) for a consideration equal
to the amount of the further
charge
secured
by
such
instrument.
(i) If at the time of execution of the instrument
of further charge possession of the property
is given or agreed to be given under such
instrument
The same duty as a conveyance
(No.23) for a consideration equal
to the total amount of the total
amount of the charge (including
the original mortgage and any
further charge already made), less
the duty already paid on such
original mortgage and further
charge.
(ii) If possession is not so given
The same duty as a Bond (No.15)
for the amount of the further
charge
secured
by
such
instrument.
“33. GIFT-Instrument of not being a settlement
(No. 58), or will or Transfer (No. 62)
The same duty as a conveyance
(No.23) for a consideration equal
to the value of the property as set
forth in such instrument.
HIRING AGREEMENT- Or agreement for
service, see agreement (No.5)
“34. INDEMNITY BOND.
INSPECTORSHIP DEED; see composition-
Deed No. 22
The same duty as a security Bond
(No. 57) for the same amount.
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“35. LEASE-including and under lease or sub-lease
and any agreement to let or sub-let:-
(a)Whereby such lease the rent is fixed and no
premium is paid or delivered:-
(i) Where the lease purports to be for a term of less
than one year;
The same duty as a Bond (No. 15)
for the whole amount payable or
deliverable under such lease.
(ii) Where the lease purports to be for a term of not
less than one year but not more than five years;
The same duty as a Bond (No.15)
for the amount or value of the
average annual rent reserved.
(iii) Where the lease purports to be for a term
exceeding five years and not exceeding ten years;
The same duty as a conveyance
(No.23) for a consideration equal to
the amount or value of the average
annual rent reserved
(iv) Where the lease purports to be for a term
exceeding ten years and not exceeding twenty
years;
The same duty as a conveyance
(No.23) for a consideration equal to
twice the amount or value of the
average annual rent reserved.
(v) Where the lease purports to be for a term
exceeding twenty years and not exceeding thirty
years;
The same duty as a conveyance
(No.23) for a consideration equal to
three times the amount or value of
the average annual rent reserved.
(vi) Where the lease purports to be for a term
exceeding thirty years and not exceeding one
hundred years;
The same duty as a conveyance
(No.23) for a consideration equal to
four times the amount or value of the
average annual rent reserved.
(vii) Where the lease purports to be for a term
exceeding one hundred years or in perpetuity;
The same duty as a conveyance
(No.23) for a consideration equal in
the case of a lease granted solely for
agricultural purpose to one-tenth and
in any other case to one sixth of the
whole amount of rents which would
be paid or delivered in respect of the
first fifty years of the lease.
(viii) Where the lease does not purport to be for any
definite term;
The same duty as a conveyance
(No.23) for a consideration equal to
three times the amount or value of
the average annual rent which would
be paid or delivered for the first ten
years if the lease continued so long.
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(b)Where the lease is granted for a fine or premium,
or for money advanced and where no rent is
reserved;
The same duty as a conveyance
(No.23) for a consideration equal to
the amount or value of such line
premium or advance as set forth in
the lease.
(c) Where the lease is granted for a fine or
premium, or for money advanced in additions to
rent reserved;
The same duty as a conveyance
(No.23) for a consideration equal to
the amount or value of such line
premium or advance as set forth in
the lease in addition to the duty
which would have been payable such
lease, if no fine or premium or
advance had been paid or delivered:
Provided that, in any case when
an agreement to lease is stamped
with the advolorem stamp required
for a lease, and a lease in pursuance
of such agreement is subsequent
executed the duty on such lease shall
not exceed one rupee and fifty five
paise.
Exemption
Lease, executed in the case of cultivator and for the
purpose of cultivation (including a lease of trees for
the production of food or drinking), without
payment or delivery of any fine or premium when a
definite term is expressed and such term does not
exceed one year, or when the average annual rent
received does not exceed one hundred rupees.
In this exemption a lease for the purpose of
cultivation shall include a lease of lands for
cultivation together with a home stand or tank.
Explanation:- When a lease under takes to pay any
recurring charge, such as Government revenue,
land lord’s share of cesses, or the owner’s share of
Municipal rates or taxes, which is by law
recoverable from the lessor, the amounts so agreed
to be paid by the lesse shall be deemed to be part of
the rent .
Two rupees
“36. LETTER OF ALLOTMENT OF SHARES; in
any company or proposed company or in respect of
any loan to be raised by any company or proposed
company.
See
also
CERTIFICATE
OR
OTHER
DOCUMENT (No.19).
Forty rupees
“38.LETTER OF LICENSE, that is to say any
agreement between a debtor and his creditors that
the letter shall, for a specified time suspend their
claims and allow the debtor to carry on business at
his own discretion.
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“39.MEMORANDUM OF ASSOCIATION OF A
COMPANY-
(a) If accompanied by articles of association under
section 26 of the Companies Act, 1956
One hundred nineteen rupees (Act I
of 1956)
(b) If not so accompanied
(i) Where the normal share capital does not exceed
one lakh of rupees
Two hundred ninety eight rupees.
(ii) Where the nominal share capital exceeds one
lakh of rupees
Four hundred ninety five rupees.
Exemption
Memorandum of any association not formed for
profit and registered under Section 25 of the
Companies Act, 1956
(Act. I of 1956)
“40. MORTGAGE-DEED not being an Agreement
relating to Deposit of Title Deeds, Pawn or pledge
(No. 6) Bottomry Bond (No.16), Mortgage of a
Crop (No.41), Respondentia Bond (No.56) of
Security Bond (No.57).
(a) When possession of the property or any part of
the property comprise in such deed is given by
the mortgagor or agreed to be given;
The same duty as a conveyance
(No.23) for a consideration equal to
the amounts secured by such deed.
(b) When possession of the property or any part of
the property comprise in such deed is not given
by the mortgagor nor agreed to be given;
The same duty as a Bond (No.15) for
the amount secured by such deed
Explanation-A mortgagor who gives to the
mortgagee a power of attorney to collect rents or a
lease of the property mortgaged or a part thereof is
deemed to give possession within the meaning of
this article.
(c) (i)When a collateral or auxiliary or additional or
substituted security, or by way of further assurance
for the above mentioned purpose where the
principal or primary security is duly stamped for
every sum secured not exceeding Rs.1,000
Four rupees
(ii) And for every Rs.1,000 or part thereof
secured in excess of Rs. 1,000
Four rupees
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Exemption
(1) Instrument executed by persons taking advance
under the Land Improvement Loans Act. 1883, or
the Agriculturist’s Loan Act, 1884.) or by their
sureties as security for the repayment of such
advance.
(2) Letter of the hypothecation accompanying a bill
of exchange.
(Act XIX of 1883)
“41. MORTGAGE OF CROP, in including any
instrument evidencing an agreement to secure the
repayment of a loan made upon any mortgage of a
crop, whether the crop is or is not in existence at
the time of the mortgage-
(a) When the loan is repayable not more than three
months from the date of the instrument.
For every sum secured not exceeding Rs.200 and
Two rupees
For every Rs.200 of part thereof secured in excess
of Rs.200
Two rupees
(b) When the loan is repayable more than three
months, but not more than eighteen months from
the date of instrument-
Exemption
“42.NOTARIAL ACT, that is to say any
instrument,
endorsement,
note,
attestation,
certificate or entry not being a protest (No.50) made
or signed by a Notary Public in the execution of the
duties of his office, or by the other person lawfully
acting as a Notary Public.
See also protest of Bill or Note (No.50).
Seven rupees
“43. NOTE OR MEMORANDUM, sent by a
Broker or Agent to his principal intimating the
purchase or sale on account of such principal-
Two hundred ninety eight rupees.
(a) Of any goods exceeding in value twenty rupees;
(b) Of any stock or marketable security exceeding
in value twenty rupees.
Two rupees
Two rupees for every Rs.5,000 or
part thereof of the value of the stock
or security subject to a maximum of
forty rupees
“44. NOTE OF PROTEST BY THE MASTER OF
A SHIP- See also protests by the master of ship
(No.51).
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Order for the payment of money-
See Bill Exchange (No.13).
“45. PARTITION- Instrument of [as defined by
section 2 (15)]
The same duty as a Bond (No.15) for
the amount of the value of the
separated shares or shares of the
property.
N.B- The largest share remaining
after the property is partitioned or if
there are two or more shares of equal
value and not smaller than any of the
other share than one of such equal
(share) shall be deemed to be that
from which the other shares are
separated.
Provided always that-
(a) When an instrument of partition
containing an agreement to divide
property in severally is executed and
a partition is affected in pursuance of
such agreement the duty chargeable
upon the instrument affecting such
partitions shall be reduced by the
amount of duty paid in respect of
first instrument but shall not be less
than four rupees.
(b) Where land is held on revenue
settlement for a period not exceeding
thirty years and paying the full
assessment the value for the purpose
of duty shall be calculated at not
more than five times the annual
revenue.
(c) Where a final order for affecting a
partition passed by any Revenue
authority or any Civil Court or an
award by an arbitrator directing a
partition, is stamped with the stamp
required
for
an
instrument
of
partition and
an
instrument
of
partition in pursuance of such order
or award is subsequently executed
duty in such instrument shall not
exceed four rupees.
46. PARTNERSHIP
A-Instrument of-
(a) Where the capital of the partnership does not
exceed Rs.1,000
(b) In any other case
The same duty as a Bond (No. 15)
Eighty rupees
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B.-Dissolution of-
Pawn or pledge-See Agreement relating to Deposit
of Title-deeds pawn or pledge (No.6)
“48. POWER OF ATTORNEY
(as defined by section 2(21) not being a proxy-
Forty rupees
(a) When executed for the sole purpose of
procuring the registration of one or more
documents in relation to a single transaction or for
admitting execution of one or more such
documents;
Four rupees
(b) When required in suits or proceedings
under the presidency small Cause Courts Act,
1882.
Four rupees ACT XV of 1882
(c) When authorising one person or more to act
in a single transaction other than the case
mentioned in clause (a);
Seven rupees
(d) When authorising not more than five
persons to act jointly and severally in more
than one transaction or generally;
Thirty rupees
(e) When authorising more than five persons
but not more than ten persons to act jointly and
severally in more than one transaction or
generally;
Sixty rupees.
(f)
When
given
for
consideration
and
authorising the attorney to sell any immovable
property;
The same duty as a Conveyance
(No.23) for the amount of the
consideration
(g) In any other case
Five
rupees
for
each
person
authorised
Explanation-for the purpose of these Article More
persons than one when belonging to the same firm
shall be deemed to be one person.
N.B.-the
term
“Registration”
includes
every
operation incidental to registration under the Indian
Registration Act, 1908 (ACT XVI of 1908).
“50. PROTEST OF BILL OR NOTE, that is to say,
any declaration in writing made by a Notary public
or other person lawfully acting as such, attesting
the dishonour of a bill-of-exchange or promissory
note.
Seven rupees.
“51. PROTEST BY THE MASTER OF A SHIP,
that is to say, any declaration of the particular of
her voyage drawn up by him with a view to
adjustment of losses or the calculation of averages
and every declaration in writing made by him
against the charters or consignees for not loading or
unloading the ship, when such declaration is
attested or certified by a Notary Public or other
Seven rupees
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person lawfully acting as such.
“54. RECONVEYANCE OF MORTGAGED
PROPERTY-
(a) If the consideration for which the property was
mortgaged does not exceed Rs.1,000
The same duty as conveyances (No.
23)
for
the
amount
of
such
consideration as set forth in the
conveyance.
(b) In any other case
Sixty rupees
“55.RELEASE, that is to say, any instrument (not
being such a release as is provided for by section
23-A),where by a person renounces a claim upon
another person or against specified property-
(a) If the amount of value of the claim does not
exceed Rs.1,000;
The same duty as a Bond (No.15) for
such or value as set forth in the
release.
(b) In any other case
Thirty rupees
“56. RESPONDENTIA BOND, that is to say, any
instrument securing a loan on the cargo laden or to
be laden on board a ship and making repayment
contingent on the arrival of the cargo at the port of
destination.
The same duty as a Bond (No.15),
for the amount of the loan secured.
REVOCATION
OF
ANY
TRUST
OR
SETTLEMENT-
See settlement (No.58), Trust (No.64)
“57. SECURITY BOND OR MORTGAGE DEED,
executed by way of security for the due execution
of an office, or to account for money or other
property received by virtue thereof or executed by a
secure the due performance of a contract-
(a) When the amount secured does not exceed
Rs.1,000
(b) In any other case.
The same duty as a Bond (No.15) for
the amount secured.
Thirty rupees
Exemption
Bond or other instrument, when executed-
(a) By headman nominated under rules framed in
accordance with the Bengal Irrigation Act,
1876, (Ben. Act III of 1876) section 99, for due
performance of their duties under that Act;
(b) By any person for the purpose of guaranteeing
that the local income derived from private
subscription to a charitable dispensary or
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hospital, or any other object of public utility,
specified sum per mensem.
(c) Under No.-3-A of the rules made by the
Government of Bombay in Council under
section 70 of the Bombay Irrigation Act, 1879;
(Bom. Act VII of 1879)
(d) Executed by persons taking advances under the
Land Improvement Loans Act, 1883, (Act XIX
of 1883) or the Agriculturist’s Loans Act, 1884,
(Act XII of 1884) or by their sureties, as
sureties, as securities for the repayment of such
advance;
(e) Executed by officers of Government or their
sureties to secure the due execution of an
Office or the due accounting for money or other
property received by virtue thereof;
“58 SETTLEMENT-
A-Instrument of (including a deed of power)
The same duty as a conveyance
(No.23) for a sum equal to the
amount or value of the property
settled as set forth in such settlement;
Provided that, where an agreement to
settle is stamped with the stamp
required
for
an
instrument
of
settlement, and on instrument of
settlement in pursuance of such
agreement is subsequently executed,
the duty on such instrument shall not
exceed three rupees.
Exemption
(a) Deed of power executed on the occasion of a
marriage between Muhammadans.
(b) Hindus, that is to say, any settlement of
immovable property executed by a Buddhist in
Burma for a religious purpose in which no
value has been specified and on which a duty of
Rs.10 has been paid.
B-revocation of-
The same duty as a conveyance
(No.23) for a sum equal to the
amount or value of the property
concerned,
as
set
for
in
the
instrument of revocation, but not
exceeding forty rupees.
See also TRUST (No.64)
“59-SHARE WARRANTS to bearer issued under
the Company Act, 1956, (Act I of 1956)
One-and-a-half time the duty payable
on
conveyance
(No.23)
for
a
consideration equal to the nominal
amount of the shares specified in the
warrant.
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Exemptions
Share warrant when issued by a Company in
pursuance of the Companies Act, 1956, (Act I of
1956.) section 114, to have effect only upon
payment, as composition for duty, to the collector
of stamp revenue of—
(a) One-and-a-half per centum of the Whole
subscribed capital of the company, or
(b) If any of the company which has paid the said
duty or composition in full, subsequently issues
an addition to its subscribed capital one-and-a-
half per centum of the additional capital so
issued.
“60-SHIPPING ORDER for or relating to the
conveyance of goods on board of any vessel.
“61-SURRENDER OF LEASE-
Two rupees
(a) When the duty with which the lease is
chargeable, does not exceed seven rupees
and fifty paise.
(b) In any other case
The duty with which such lease is
chargeable.
Thirty rupees.
Exemptions
Surrender of lease, when such lease is exempted
from duty.
“63-TRANSFER
OF
LEASE
By
way
of
Assignment, and not by way of under lease.
The same duty as a conveyance
(No.23) for a consideration equal to
the amount of the consideration for
the transfer.
Exemptions
Transfer of any lease exempt from duty.
“64.TRUST-
A-declaration of or concerning, any property when
made by any writing not being a will.
The same duty as a Bond (No.15) for
a sum equal to the amount or value of
the property concerned, as set forth in
the instrument but not exceeding fifty
rupees.
B-Revocation of or concerning property when
made by any document other than a will.
The same duty as a Bond (No.15) for
a sum equal to the amount or value of
the property concerned, as set forth in
the instrument but not exceeding fifty
rupees.
See
also
Settlement
(No.58)
Valuation-See
Appraisement (No.8)
“65. Warrant for goods, that is to say, any
instrument evidencing the title of any person
therein named, or his assigns, or the holder thereof,
to the property in any goods lying in or upon any
dock, warehouse or wharf, such instrument being
Three rupees
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signed or certified by or on behalf of the person in
whose custody such goods may be.
[Vide Meghalaya Act 5 of 1993, s. 2]
Amendment of Schedule – I.—In Articles 35 to schedule 1 of the Indian Stamp Act, 1899,
(as amended by Meghalaya) after entry No. (c), new entry (d) shall be inserted as follows,-
Description of Instrument
Proper stamp duty
“d. Where lease is granted for
mining of
minerals:
(i) Where the lease is granted for
more than one year and not
exceeding ten years
One rupee for every hundred rupees of the total
amount of the average annual royalty payable
calculated on the highest annual extraction of minerals
as per approved mining plan.
(ii) Where the lease is granted for
more than ten years and not
Two rupees for every hundred rupees of the total
amount of the average annual royalty calculated on the
exceeding twenty years
highest annual extraction of minerals as per approved
mining plan.
(iii)Where the lease is granted for more
than
twenty
years
and
not
exceeding thirty years
Three rupees of every hundred rupees of the total
amount of the average annual royalty payable
calculated on the highest annual extraction of
minerals as per approved mining plan.
(iv)Where the lease is granted for more
than thirty years and not exceeding
fifty years.
Four rupees for every hundred rupees of the total
amount of the average annual royalty payable
calculated on the highest annual extraction of
minerals as per approved mining plan."
[Vide Meghalaya Act 6 of 2020, s. 2]
Arunachal Pradesh
Amendment of Schedule-1 of Act No. 2 of 1899.—In the Indian Stamp Act, 1899 in Schedule-I (except
for Item Nos. 13,14, 27, 37, 37, 47,49, 52, 53, 56, 62) for Item Nos 1,2,3,4,5,6,7,8,9,10, 11, 12,15, 16,
17,18,
19,
20,
22,
23,
24,25,26,
28,
29,30,31,33,34,35,36,38,39,40,41,42,43,44,
45,46,48,50,51,54,55,57,58, 59,60, 61,63, 64 and 65, the following shall be substituted, namely:--
Item No.
Description of Instrument
Proper Stamp-Duty
1
2
1.
ACKNOWLEGDMENT of a debt exceeding twenty
rupees in amount or value, written or signed by, or on
behalf of, a debtor in order to supply evidence of such
debt in any book (other than a banker’s Pass-Book) or
on a separate piece of paper when such book or paper is
left in the creditor’s possession;
Provided that such acknowledgement does not contain
Rs. 20.oo
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any promise to pay the debt or any stipulation to pay
interest or to deliver any goods or other property.
2.
ADMINISTRATION-BOND including a bond given
under section 256 of Indian Succession Act, 1865 (10 of
1865), section 6 of the Government Saving bank Act, (5
of 1873), section 78 of the Probate and administration
Act, 1881 (5 of 1881), or section 9 of section 10 of the
Succession Certificate Act, 1889 (7 of 1889).
Rs. 50.00 in all cases.
3.
ADOPTION-DEED, that is to say, any instrument
(other than a will) recording an adoption or conferring
or purporting to confer an authority to adopt,
ADVOCATE, see Entry as an Advocate (No. 30)
Rs. 100.00
4.
AFFIDAVIT including an affirmation or declaration in
the case of person by law allowed to affirm or declare
instead of swearing.
Rs. 10.00
Exemptions
Affidavit or declaration in writing when made-
(a) as a condition of enrolment under the Indian Army
Act, 1911 (8 of 1911) or the Indian Air Force Act, 1932
(14 of 1932);
(b) for the immediate purpose of being filed or used in
any Court; or before he officer or any court; or
(c) for the sole purpose of enabling any person to
receive any pension or charitable allowance.
5.
AGREEMENT
OR
MEMORANDUM
OF
AGREEMENT
(a) if relating to the sale of a bill of exchange;
Rs. 5.00
(b) If relating to purchase or sale of shares, scripts,
stocks, bonds, debentures, debenture stocks or any other
marketable security of a like nature in or any
incorporated company or other body corporate-
(i) When such agreement or memorandum of an
agreement is with or through a member or between
members of a stock exchange Recognized under the
Securities Contracts (Regulation) Act, 1956.
Three rupees for every Rs.5,000
or part thereof of the value of the
security at the time of, its
purchase or sale as the case may
be.
(ii) in other cases
Five rupees for every Rs. 5,000
or part thereof of the value of
the security at the time of its
purchase or sale as the case may
be.
(d) If executed for service or for performance of work in
any estate whether held by one person or by more
persons than one as co-owner and whether in one or
more blocks and situated in Arunachal Pradesh where
the advance given under such agreement does not exceed
one thousand rupees.
Rs.5.00
(e) If not, otherwise provided for
Rs.10.00
Exemptions
Agreement or memorandum of agreement—
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(a) for or relating to the sale of goods or merchandise
exclusively not being a NOTE OR MEMORANDUM
chargeable under No. 43
(b) made in the form of tenders to the Central
Government for or relating to any loan ; Agreement to
Lease : See Lease (No. 35)
6.
AGREEMENT BELATING TO DEPOSIT OF TITLE-
DEEDS, PAWN OR PLEDGE, that is to say, any
instrument evidencing an agreement relating to-
(1) the deposit of title-deeds or instruments constituting
of being evidence of the tile to any property whatever
(other than a marketable security); or
(2) the pawn or pledge of movable property; where such
deposit, pawn or pledge has been made by way of
security for the repayment of money advanced or to be
advanced by way of loan or an existing or future debt,-
(a) if such loan or debt is repayable on demand or more
than three months from the date of the instrument
evidencing the agreement.
(i) if the amount of the loan does not exceed Bs.
500
Rs. 50.00
(ii) if it exceeds Rs. 500 and does not exceed Rs.
1000 and
Rs. 50.00
(iii) for every Rs. 1000 or part thereof in excess
of Rs. 1000
Rs. 10.00
(b) if such loan or debt is repayable not more than three
months from the date of such instrument.
Half the duty payable under sub-
clause (a)
7.
APPOINTMENT IN EXECUTION OF A POWER,
whether of trustees or of property, movable or
immovable, where made by any writing not being a
will.
(a) where the value of the property does not exceed Rs.
1,000.
Rs.41.25
(b) In any other case
Rs.74.25
8.
APPRAISEMENT OR VALUATION made otherwise
than under an order of the Court in the course of a suit,
(a) where the amount does not exceed Rs.1,000.
The same duty as bond (15) for
such amount.
(b) in any other case
Rs.50.00 in all cases.
Exemptions
(a) Appraisement or valuation made for the information
of one party only, and not being in any manner
obligatory between parties either by agreement or
operation of law.
(b) Appraisement of crops for the purpose of
ascertaining the
amount to be given to a landlord as rent.
9. APPRENTICESHIP-DEED, including every writing
relating to the service or tuition of any apprentice, clerk
or servant, placed with any master to learn any
profession, trade or employment not being Articles of
Clerkship (No. 11).
Rs.50.00
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Exemption- Instruments of apprenticeship executed by
a Magistrate under the Apprentices Act, 1 961 (52 of 1
961) I or by which a person is apprenticed by or at the
charge of any public-charity.
10.
ARTICLE OF ASSOCIATION OF A COMPANY.
(a) where the company has no share capital or the
nominal share capital does not exceed Rs. 2,500;
Rs. 100.00
(b) where the nominal share capital exceeds Rs. 2,500
but does not exceed Bs. 5,000;
Rs.150.00
(c) where the nominal share capital exceeds Rs. 5,000
but does not exceed Rs. 1,00,000;
Rs.300.00
(d) where the nominal share capital exceeds Rs.
1,00,000.
Rs.500.00
Exemptions- Articles of any Association not formed
for profit and registered under section 25 of the
Companies Act, 1956.
See also Memorandum of Association of a Company
(No. 39).
11.
ARTICLE OF CLERKSHIP or contract whereby any
person first becomes bound to serve as a clerk in order
to his admission as an attorney in any High Court.
Rs. 100.00
12.
AWARD, that is to say, any decision in writing by an
arbitrator or umpire not being an award directing a
partition, on a reference made otherwise than by an
order of the Court in the course of a suit-
(a) where the amount or value of the property to which
the award relates as set forth in such award does not
exceed Rs. 1,000.
The same duty as a Bond
(No.15) for such amount.
(b) in any other case
Rs. 5.00
13.
BILL OF EXCHANGE [as defined by section 2(2) not
being a BOND, bank-note or currency note[(b) where
payable otherwise than on demand-
(i) Where payable not more than three months after date
or sight-
(a) if the amount of the bill or note does not exceed Rs.
500;
30 paise
(b) it exceeds Rs. 500 but does not exceed Rs. 1,000;
60 paise
(c) and for every additional Rs. 1,000 or part thereof in
excess of Rs. 1,000;
60 paise
(ii) where payable more than three months but not more
than six months after date or sight
Rs. 100.00
(a) if the amount of the bill or note does not exceed Rs.
500;
60 paise
(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000;
Re 1 and 20 paise
(c) and for every additional Rs. 1,000 or part thereof in
exceeds of Rs. 1,000:
Re 1 and 20 paise
(iii) where payable more than six months but not more
than nine months after date of sight-
90 paise
(a) if the amount of the bill or note does not exceed Rs.
500;
Re 1 and 80 paise
(b) if it exceeds Rs. 500 but does exceed Rs. 1,000;
Re 1 and 80 paise
(c) and for every additional Rs. 1,000 or part thereof in
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exceeds of Rs. 1,000;
(iv) where payable more than nine months but not more
than one year after date or sight-
(a) if the amount of the bill or note does not exceed Rs.
500;
Re 1 and 25 paise
(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000
Re 2 and 50 paise
(c) and for every additional Rs. 1,000 or part thereof in
exceeds of Rs. 1 ,000;
Re 2 and 50 paise
(v) where payable at more than one year after date or
sight-
(a) if the amount of the bill or note does not exceed
Rs.500;
Re 2 and 50 paise
Rs. 5
Rs. 5
(b) if it exceed Rs. 500 but does not exceed Rs. 1,000;
Re 1
(c) and for every additional Rs. 1 ,000 or part thereof in
excess of Rs. 1,000
14.
BILL OF LADING {including a through bill of lading)
Exemptions-
Re 1
{a} Bill of lading when the goods therein described are
received at a place within the limits of any port as
defined under the Indian Ports Act, 1889 {10 of 1889},
and are to be delivered at another place within the limits
of the same port.
N.B.-If a bill of lading drawn in
parts, the proper stamp
therefore must be borne by
each one of the set.
15.
BOND {as defined by section 2(5) not being a
Debenture (No-27) and not being otherwise provided
for by this Act, or by the Court Fees Act, 1870 (7 of
1870).
{i} where the amount or value secured does not exceed
Rs. 10
Rs.2.00
{ii} Where it exceeds Rs. 10 and does not exceed Rs. 50 Rs.2.00
{iii} Where it exceeds Rs. 50 and does not exceed Rs.
100
Rs.3.00
{iv) Where it exceeds Rs. 100 and does not exceeds
Rs.20
Rs.5.00
{v) Where it exceeds Rs. 200 and does not exceeds
Rs.300
Rs.8.00
(vi) Where it exceeds Rs. 300 and does not exceeds Rs.
400
Rs. 10.00
{vii) Where it exceeds Rs. 400 and does not exceeds Rs.
500
Rs. 14.00
{viii) Where it exceeds Rs.500 and does not exceeds Rs.
600
Rs. 18.00
{ix) Where it exceeds Rs. 600 and does not exceeds
8s.700
Rs.22.00
{x) Where it exceeds Rs.700 and does not exceeds Bs.
800
Rs.24.00
{xi} Where it exceeds Rs. 800 and does not exceeds Bs.
900
Rs.27.00
{xii} Where it exceeds Rs. 900 and does not exceeds
Rs. 1000
Rs.30.00
{xiii} and for every Rs. 500 or part thereof in excess of
Rs. 1000
Rs.7.00
IndiaCode
The Indian Stamp Act, 1899 The document (PDF) On India Code
The other schedules to this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. The schedule is reproduced from the document India Code publishes for it, mirrored here. It is not restated as structured data. This page is not a substitute for legal advice.