|
DELHI |
|
| Delhi (companies having share capital
other than section 8) |
10 |
200 |
0.15% of authorised capital subject to a maximum stamp duty of
rs. 25 lakhs
|
Stamp duty shall be: 0.15% of amount of increase in authorised
capital subject to maximum of rs. 25 lakhs.
|
|
| Delhi (companies not having share
capital) |
10 |
200 |
200 |
Nil |
|
| Delhi (section 8 companies) |
10 |
Nil |
Nil |
Nil |
|
|
HARYANA |
|
| Haryana (companies having share
capital other than section 8) |
15 |
60 |
60 If authorised capital is less than or equal to rs. 1 lakh
120 if authorised capital is greater than rs. 1 lakh
|
Nil |
|
| Haryana (companies not having share
capital other than section 8) |
15 |
60 |
60 |
Nil |
|
| Haryana (section 8 companies) |
15 |
Nil |
Nil |
Nil |
|
|
MAHARASHTRA |
|
| Maharashtra (companies having share
capital other than section 8) |
100 |
200 |
1000 on every rs. 5 lakhs of authorised capital or part thereof
subject to a maximum of 50 lakhs of stamp duty
|
Stamp duty shall be Rs. 1000 on every rs.5 lakhs of amount of
increase in authorized capital or part thereof subject to a
maximum of 50 lakhs of stamp duty.
however, in the case of increase of authorized capital beyond
Rs. 2,50,00,00,000/-, no stamp duty shall be payable
|
For eg- for sh-7 if auth. Capital is increased from Rs. 240
crores to Rs. 300 crores then stamp duty payable shall be
calculated on Rs. 10 crores (I.E.Rs. 250 crores Rs. 240 crores)
and not on Rs. 60 crores (I.E.Rs. 300 crores- rs.240 crores) as
no stamp duty is payable beyond authorized capital of Rs. 250
crores.
|
| Maharashtra (companies not having
share capital other than section 8) |
100 |
Nil |
Nil |
Nil |
|
| Maharashtra (section 8 companies)
|
100 |
Nil |
Nil |
Nil |
|
|
ORISSA |
|
| Orissa (companies having share capital
other than section 8) |
10 |
300 |
300 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8 and section 8 companies. |
|
ANDHRA PRADESH |
|
| Andhra Pradesh (companies having share
capital other than section 8) |
20 |
500 |
0.15% of the authorized capital subject to a minimum of
Rs.1000/- and a maximum of Rs.5 lakhs
|
0.15% of amount of increase in authorized capital subject to a
minimum of Rs. 1000/- and maximum of Rs. 5 lakhs.
|
These rules shall also apply to section 8 companies having share
capital.
Stamp rule for sh-7 implies that the maximum limit of Rs. 5
lakhs shall be calculated every
time there is any increase in share capital, even if the company
has already paid Rs. 5 lakhs of stamp duty.
|
| Andhra pradesh (companies not having
share capital other than section 8) |
20 |
500 |
1000 |
1000 |
These rules shall also apply to section 8 companies not having
share capital |
|
TELANGANA |
|
| Telangana (companies having share
capital other than section 8) |
20 |
500 |
0.15% of the authorized capital subject to a minimum of
rs.1000/- and a maximum of rs.5 lakhs |
0.15% of amount of increase in authorized capital subject to a
minimum of rs. 1000/- and maximum of rs. 5 lakhs. |
These rules shall also apply to section 8 companies having share
capital. Stamp rule for sh-7 implies that the maximum limit of
rs. 5 lakhs shall be calculated every time there is any increase
in share capital, even if the company has already paid rs. 5
lakhs of stamp duty.
|
| Telangana (companies not having share
capital other than section 8) |
20 |
500 |
1000 |
1000 |
These rules shall also apply to section 8 companies not having
share capital |
|
BIHAR |
|
| Bihar (companies having share capital
other than section 8) |
20 |
500 |
0.15% of authorised capital or 1000, whichever is more subject
to a maximum of 5 lakhs of stamp duty. |
Stamp duty shall be higher of (I) or (ii), (I) rs. 1000/- (ii)
0.15% of amount of increased authorised capital subject to
maximum of rs. 5 lakhs of stamp duty less 0.15% of amount of
existing authorised capital subject to maximum of rs. 5 lakhs of
stamp duty (iii) however, if 0.15% of amount of existing
authorised capital is rs. 5 lakhs or more then no stamp duty
shall be payable.
|
|
| Bihar (companies not having share
capital other than section 8) |
20 |
500 |
1000 |
Nil |
|
| Bihar (section 8 companies) |
20 |
Nil |
Nil |
Nil |
|
|
JHARKHAND |
|
| Jharkhand (companies having share
capital other than section 8) |
5 |
63 |
105 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8. |
| Jharkhand (section 8 companies) |
5 |
Nil |
Nil |
Nil |
|
|
JAMMU AND KASHMIR |
|
| Jammu and Kashmir (companies having
share capital other than section 8) |
10 |
150 |
If authorized capital is less than equal to Rs. 1 lakh and 300
if authorized capital is greater than Rs. 1 lakh |
Nil |
|
| Jammu and kashmir (companies not
having share capital other than section 8) |
10 |
150 |
150 |
Nil |
|
| Jammu and kashmir (section 8
companies) |
10 |
Nil |
Nil |
Nil |
|
|
TAMILNADU |
|
| Tamilnadu (companies having share
capital other than section 8) |
20 |
200 |
300 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8. |
| Tamilnadu (sevtion 8 companies) |
20 |
Nil |
Nil |
Nil |
|
|
PUDUCHERRY |
|
| Puducherry (companies having share
capital other than section 8) |
10 |
200 |
300 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8. |
| Puducherry (section 8 companies) |
10 |
nil |
nil |
nil |
|
|
ASSAM |
|
| Assam (companies having share capital
other than section 8) |
15 |
200 |
310 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8. |
|
MEGHALAYA |
|
| Meghalaya (companies having share
capital other than section 8) |
10 |
100 |
300 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8. |
|
MANIPUR |
|
| Manipur (companies having share
capital other than section 8) |
10 |
100 |
150 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8 |
|
NAGALAND |
|
| Nagaland (companies having share
capital other than section 8) |
10 |
100 |
150 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8. |
|
TRIPURA |
|
| Tripura (companies having share
capital other than section 8) |
10 |
100 |
150 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8. |
|
ARUNACHAL PRADESH |
|
| Arunachal pradesh (companies having
share capital other than section 8) |
10 |
200 |
500 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8. |
|
MIZORAM |
|
| Mizoram (companies having share
capital other than section 8) |
10 |
100 |
150 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8 |
|
KERALA |
|
| Kerala (companies having share capital
other than section 8) |
25 |
1000 |
For companies having authorised capital up to rs. 10 lakhs- rs.
2,000/- for companies having authorised capital above rs. 10
lakhs and up to rs. 25 lakhs- rs. 5,000/-for companies having
authorised capital above rs. 25 lakhs- 0.5% of the autorized
capital |
Nil |
These rules shall also apply to section 8 companies having share
capital. |
| Kerala (companies not having share
capital other than section 8) |
25 |
1000 |
2000 |
Nil |
These rules shall also apply to section 8 companies not having
share capital. |
|
LAKSHADWEEP |
|
| Lakshadweep (companies having share
capital other than section 8) |
25 |
500 |
1000 |
Nil |
These rules shall also apply to section 8 companies and
companies not having share capital other than section 8 |
|
MADHYA PRADESH |
|
| Madhya pradesh (companies having share
capital) |
50 |
2500 |
0.15% of authorised capital subject to miniumm of rupees 5000
and maximum of rupees 25 lakh of stamp duty. |
Stamp duty shall be 0.15% of amount of increased authorised
capital subject to minimum of rs. 5000 and maximum of rs. 25
lakhs of stamp dutyless 0.15% of amount of existing authorised
capital subject to minimum of rrs.5000 and maximum of rs.25
lakhs of stamp duty (in case the last capital increase occurred
on or after 16th sept 14) or 0.15% of amount of existing
authorised capital subject to minimum of rs. 1000 and maximum of
rs. 5 lakhs of stamp duty (in case the last capital increase
occurred prior to 16th sept 14) as the case may be. |
|
| Madhya pradesh (companies not having
share capital) |
10 |
2500 |
5000 |
Nil |
|
|
CHHATTISGARH |
|
| Chhattisgarh (companies having share
capital other than section 8) |
10 |
500 |
0.15% of authorised capital or 1000, whichever is more subject
to a maximum of 5 lakhs of stamp duty. |
Stamp duty shall be higher of (I) or (ii), (I) rs. 1000/- (ii)
0.15% of amount of increased authorised capital subject to
maximum of rs. 5 lakhs of stamp duty less 0.15% of amount of
existing authorised capital subject to maximum of rs. 5 lakhs of
stamp duty (iii) however, if 0.15% of amount of existing
authorised capital is rs. 5 lakhs or more then no stamp duty
shall be payable |
|
| Chhattisgarh (companies not having
share capital other than section 8) |
10 |
500 |
1000 |
Nil |
|
| Chhattisgarh (section 8 companies)
|
10 |
Nil |
Nil |
Nil |
|
|
RAJASTHAN |
|
| Rajasthan (companies having share
capital other than section 8) |
10 |
500 |
0.5% of authorised capital |
0.5% of amount of increase in authorised capital subject to
maximum stamp duty of rs. 25 lakhs |
These rules shall also apply to section 8 companies having share
capital stamp rule for sh-7 implies that the maximum limit of
rs. 25 lakhs shall be calculated every time there is any
increase in share capital, even if the company has already paid
rs. 25 lakhs of stamp duty. |
| Rajasthan (companies not having share
capital other than section 8) |
10 |
500 |
500 |
Nil |
These rules shall also apply to section 8 companies not having
share capital |
|
PUNJAB |
|
| Punjab (companies having share capital
other than section 8) |
25 |
5000 |
5000 if authorised capital is less than equal to rs. 1 lakh and
10,000 if authorised capital is greater than rs. 1 lakh |
Nil |
|
| Punjab (companies not having share
capital other than section 8) |
25 |
5000 |
5000 |
Nil |
|
| Punjab (section 8 companies) |
25 |
Nil |
Nil |
Nil |
|
|
HIMACHAL PRADESH |
|
| Himachal pradesh (companies having
share capital other than section 8) |
3 |
60 |
60 if authorised capital is less than equal to rs. 1 lakh and
120 if authorised capital is greater than rs. 1 lakh |
Nil |
|
| Himachal pradesh (companies not having
share capital other than section 8) |
3 |
60 |
60 |
Nil |
|
| Himachal pradesh (section 8 companies)
|
3 |
Nil |
Nil |
Nil |
|
|
CHANDIGARH |
|
| Chandigarh (companies having share
capital other than section 8) |
3 |
500 |
1000 |
Nil |
|
| Chandigarh (companies not having share
capital other than section 8) |
3 |
500 |
1000 |
Nil |
|
| Chandigarh (section 8 companies) |
3 |
Nil |
Nil |
Nil |
|
|
UTTAR PRADESH |
|
| Uttar pradesh (companies having share
capital other than section 8) |
10 |
500 |
500 |
Nil |
These rules shall also apply to companies not having share
capital (other than section 8) and to section 8 companies having
share capital. |
| Uttar pradesh (section 8 companies)
|
Nil |
Nil |
Nil |
Nil |
These rules shall be applicable only to section 8 companies not
having share capital. |
|
UTTARAKHAND |
|
| Uttarakhand (companies having share
capital other than section 8) |
10 |
500 |
500 |
Nil |
These rules shall also apply to companies not having share
capital (other than section 8) and to section 8 companies having
share capital. |
| Uttarakhand (section 8 companies) |
Nil |
Nil |
Nil |
Nil |
These rules shall be applicable only to section 8 companies not
having share capital. |
|
WEST BENGAL |
|
| West bengal (companies having share
capital other than section 8) |
10 |
60 |
300 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8. |
| West bengal (section 8 companies) |
10 |
Nil |
Nil |
Nil |
|
|
KARNATAKA |
|
| Karnataka (companies having share
capital other than section 8) |
20 |
1000 |
500 on every rs.10 lakhs of authorised capital or part thereof
|
500 on every rs.10 lakhs of amount of increase in authorised
capital or part thereof, subject to a minimum of 500. |
|
| Karnataka (companies not having share
capital other than section 8) |
20 |
1000 |
500 |
Nil |
|
| Karnataka (section 8 companies) |
20 |
Nil |
Nil |
Nil |
|
|
GUJRAT |
|
| Gujarat (companies having share
capital other than section 8) |
20 |
100 |
0.5% of authorized capital subject to maximum of 5 lakhs |
Stamp duty shall be- 0.5% of amount of increased authorised
capital subject to maximum of rs. 5 lakhs of stamp duty less
0.5% of amount of existing authorised capital subject to maximum
of rs. 5 lakhs of stamp duty |
|
| Gujarat (companies not having share
capital other than section 8) |
20 |
100 |
1000 |
Nil |
|
| Gujarat (section 8 companies) |
20 |
Nil |
Nil |
Nil |
|
|
DADRA AND NAGAR HAVELI |
|
| Dadra and nagar haveli (companies
having share capital other than section 8) |
1 |
15 |
25 |
Nil |
These rules shall also apply to companies not having share
capital other than section 8. |
| Dadra and nagar haveli (section 8
companies) |
1 |
Nil |
Nil |
Nil |
|
|
GOA |
|
| Goa (companies having share capital
other than section 8) |
50 |
150 |
Rs. 1000/- for every rs. 5 lakhs or part thereof authorised
capital. |
Rs. 1000/- for every rs. 5 lakhs of amount of increase in
authorised capital or part thereof. |
|
| Goa (companies not having share
capital other than section 8) |
50 |
150 |
1000 |
Nil |
|
| Goa (section 8 companies) |
50 |
Nil |
Nil |
Nil |
|
|
DAMAN AND DIU |
|
| Daman and diu (companies having share
capital other than section 8) |
20 |
150 |
Rs. 1000/- for every rs. 5 lakhs or part thereof authorized
capital. |
Rs. 1000/- for every rs. 5 lakhs of amount of increase in
authorised capital or part thereof |
|
| Daman and diu (companies not having
share capital other than section 8) |
20 |
150 |
1000 |
Nil |
|
| Daman and diu (section 8 companies)
|
20 |
Nil |
Nil |
Nil |
|
|
ANDAMAN AND NICOBAR |
|
| Andaman and nicobar (companies having
share capital other than section 8) |
20 |
200 |
300 |
Nil |
|
| Andaman and nicobar (companies not
having share capital other than section 8) |
20 |
200 |
300 |
Nil |
|
| Andaman and nicobar (section 8
companies) |
20 |
Nil |
Nil |
Nil |
|