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Home > Govt. Agencies and Taxation > Stamp Duty in Andhra Pradesh
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Stamp Duty in Andhra Pradesh
STAMP DUTY IN ANDHRA PRADESH
 
(For Exemptions and other details refer Schedule 1A of Indian Stamp Act, 1899 to applicable to Andhra Pradesh.)
 
Description of Instruments
Proper Stamp Duty
Acknowledgement
Twenty paise.
Administration- Bond

  1. where the amount does not exceed Rs. 1,000.
Three-fourths of the duty as a Bond for such amount.
in any other case.
Thirty rupees.


Adoption Deed,
Thirty-five rupees.
Affidavit
Ten rupees.
Agreement or Memorandum of an agreement--

(a) if relating to the sale of a bill of exchange.
One rupee.
(b) if relating to the sale of a Government security or share in an incorporated company or other body corporate.
Subject to a maximum of seventy-five rupees, fifty paise for every Rs. 10,000 or part thereof, of the value of the security or share.
Apprenticeship Deeds
Fifteen rupees.
Articles of Association of company
Three hundred rupees.
Award

(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 Bottomry Bond for such amount.
(b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000
Fifty rupees.
and for every additional Rs.1,,000 or part thereof in excess of Rs. 5,000.
Two rupees subject to a maximum of two hundred rupees.
Agreement or Memorandum of an agreement --

(a) if relating to the sale of a bill of exchange.
One rupee.
(b) if relating to the sale of a Government security or share in an incorporated company or other body corporate.
Subject to a maximum of seventy-five rupees, fifty paise for every Rs. 10,000 or part thereof, of the value of the security or share.
Apprenticeship Deeds
Fifteen rupees.
Articles of Association of company
Three hundred rupees.
Award

(b) if it exceeds Rs. 1,000 but doesnot exceed Rs. 5,000
Fifty rupees.
and for every additional Rs. 1,,000 or part thereof in excess of Rs. 5,000.
Two rupees subject to a maximum of two hundred rupees.
Bond

(a) where the amount or value secured does not exceed Rs. 1,000;
Two rupees for every one hundred rupees or part thereof;
(b) where it exceeds Rs. 1,000.
The same duty as under Clause (a) for the first Rs. 1,000 and for every Rs. 500 or part thereof in excess of Rs. 1,000 fifteen rupees.
Bottomry Bond

(a) where the amount of value secured does not exceed Rs. 1,000;
Three rupees for every one hundred rupees or part thereof;
(b) where it exceeds Rs. 1,000.
The same duty as under Clause (a) for the first Rs. 1,000 And for every Rs. 5,00 or part thereof in excess of Rs. 1,000 fifteen rupees.
Cancellation,
Thirty rupees.
Charter party,
Five rupees.
A Chit Agreement
One rupee.
Composition
Thirty-five rupees
Conveyance
 
(a) where the amount of value of the consideration for such conveyance as set forth herein (or the market value of the property which is the subject-matter of the onveyance whichever is higher] does not exceed Rs. 50;
Two rupees fifty paise.
(b) where it exceeds Rs. 50, but does not exceed Rs. 1,000;
Five rupees for every one hundred rupees or part thereof.
(c) where It exceeds Rs. 1,000
 
The same duty as under Clause (b) for the first Rs. 1000 and for every Rs. 500 or part thereof in excess of Rs. 1,000 twenty-five rupees.
Copy or extract
 
(i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed two rupees fifty paise.
Ten rupees.
(ii) in any other case.
Twenty rupees.
Customs Bond—
 
(a) where the amount does not exceed Rs. 1,000.
The same duty as a Bottomry Bond for such amount.
(b) in any other case.
Thirty rupees.
Delivery order in respect of goods
Divorce, Instrument of, Entry as an Advocate on the roll of the Bar Council of Andhra Pradesh under the Advocates Act, 1971.
Twenty paise.
Five rupees.
Two hundred and
fifty rupees or if previously enrolled as
an Attorney in any
High Court one hundred and twenty five rupees.
Exchange of property—Instrumental
The same duty as a Conveyance for a consideration or market value equal to the market value of the property of greater value which is the subject-matter of the Exchange.
 
 
Gift-- Instrument of
The same duty as a Conveyance for a consideration or market value equal to the market value of the property, which is the subject-matter of the gift. The same duty as a Security Bond for the same amount.
Indemnity Bond
 
Lease including an under-lease or sublease and any agreement to let or sub-let.
 
(a) where by such lease the rent is fixed and no premium is paid or delivered.
The same duty as a Bottomry Bond for the whole amount Payable or deliverable under such lease.
(i) where the lease purports to be for a term of less than one year.
The same duty as Bottomry Bond for the amount or value of the average annual rent reserved.
(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 conveyance for a consideration or market value equal to the amount or value of the average annual rent reserved.
(iii) where the lease purports to be for a term exceeding five years, but not exceeding ten years;
The same duty as a conveyance for a consideration or market value equal to twice the amount or value of the average annual rent reserved.
(iv) where the lease purports to be for a term exceeding ten years, but not exceeding twenty years;
The same duty as a Conveyance for a consideration or market value equal to three times the Amount or value of the average annual rent reserved.
(v) where the lease purports to be for a term exceeding twenty years, but not exceeding thirty years;
The same duty as a Conveyance for a consideration or market value equal to four times the Amount or value of the average annual rent reserved
(vi) where the lease purports to be for a term exceeding thirty years, but not exceeding one hundred years;
The same duty as a Conveyance for a consideration or market value equal to one-sixth of the whole amount of rents which would by paid or delivered in respect of the first fifty years of the lease.
(vii) where the lease purports to be for a term exceeding one hundred years or in perpetuity;
The same duty as a Conveyance for a consideration or market value 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.
(c) where the lease is granted for a line or premium or for money advanced in addition to rent reserved;
 
 
 

 
 
Consideration or market value equal to the amount or value of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on 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 ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed five rupees.
(d) where the lessee is to make over the improvements if any to the lessor, on termination of the lease falling under Clause (a), (b) or (c).
The same duty as Conveyance for value of the improvement contemplated to be made by the lessees as set forth in the deed in addition to the duty chargeable under Clause (a), (b) or (c)].
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.
Thirty paise.
Letter of Licence, 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.
Thirty-five rupees.
Memorandum of Association of a Company
 
(a) if accompanied by articles of association under the Companies Act, 1956 (Central Act 1 of1956)
Two hundred rupees.
(b) if not so accompanied
Five hundred rupees.
Notarial act, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a protest made or signed by a Notary in the execution of the duties of his office or by any other person lawfully acting as a Notary.
Three rupees fifty paise.
Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale on account of such principal--
One rupee.
(a) of any goods exceeding in value twenty rupees;
Subject to a maximum of fifty rupees
(b) or any stock or marketable security exceeding in value twenty rupees.
fifty paise for every Rs. 10,000 or part thereof the value of the stock or security.
 
Two rupees.
Note of Protest by the Master of a Ship Partition-- Instrument of
The same duty as a Bottomry Bond for the amount of the market value of the separated share or shares of the property.
Partnership
 
A. Instrument of: --
 
(a) Where the Capital of the Partnership does not exceed Rs. 5,000
One hundred rupees.
(b) in any other case.
Three hundred rupees.
B. Dissolution of:--
 
 
 
Power of Attorney as defined by section 2 (21) not being a proxy--
Twenty rupees.
(a) when executed for the sole purpose of procuring the registration of one of more documents in relation to a single transaction of for admitting execution of one or more such documents;
Twenty rupees.
(b) when authorising one person or more to act in a single transaction other than the case mentioned in Clause (a);
Fifty rupees.
(c) when authorising not more than five persons to jointly and severally in more than one transaction or generally;
Seventy five rupees.
(d) when authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;
The same duty as a Conveyance for a Consideration or market value equal to the amount of the consideration. Twenty-five rupees for each person authorised.
(e) when given for consideration and authorising the attorney to sell any immovable property;
Five rupees for every one hundred ru pees or part thereof on the market value of the property.
(a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000
Fifty rupees.
(b) in any other case.
The same duty as & Bottomry Bond for the amount of the loan secured.
Respondentia Bond
Settlement --

 
A, Instrument of (including a deed of dower)--
 
(a) settlement in favour of a member or members of a family.
The same duty as a Bottomry Bond for a sum equal to the amount or market 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 an instrument of settlement in pursuance of such agreement is subsequently executed,
 
the duty on such instrument shall be the
 
duty as mentioned in Article 6. Six rupees for every hundred rupees or
Share warrant, to bearer issued under the Companies Act. 1956 (Central Act 1 of 1956).
One and a half times the duty payable on a Conveyance for a consideration or market value equal to the nominal amount of the shares specified on the warrant.
Shipping Order for or relating to the conveyance of goods on board on any vessel.
Twenty paise
Surrender of lease
 
(a) when the duty with which the lease is chargeable does not exceed thirty rupees;
The duty with which such lease is chargeable.
(b) in any other case.
Thirty rupees.
Transfer (whether with or without consideration)
 
(a)of debentures, being marketable securities whether the debenture is liable to duty or not. except debentures provided for by section 8.
One half of the duty payable on a conveyance for a consideration or market value equal to the face amount for the debenture.
(b) Of any interest secured by a bond, mortgage, deed or policy of insurance
 
(i) if the duty on such bond, mortgage, deed or policy of insurance does not exceed thirty rupees.
 
(ii) in any other case.
The duty with which such bond, mortgage, deed or policy of insurance is chargeable.
 
Thirty rupees.
(c) of any properly under the Administrators General Act, 1963 (Central Act 45 of 1963);
Thirty-five rupees.
(d) of any trust-property from one trustee to another trustee or from a trustee to a beneficiary.
Twenty rupees or such smaller amount as may be chargeable under Clauses (a) and (b) of this Article.
Transfer of lease by way of assignment and not by way of under-lease.
The same duty as a Conveyance for a consideration or market value equal to the amount of the consideration for the transfer
Trust
 
A. Declaration of, or, concerning any property when made by in writing, not being a will or declaration as provided in section 2 (24).
The same duty as a Conveyance for sum equal to the amount or value of the property concerned, as set forth in the instrument; but not exceeding two hundred rupees.
B. Revocation of, or, concerning, any property when made by any instrument other than a will.
The same duty as a Conveyance for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding one hundred rupees. One rupee fifty paise.
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