|
State/ Union Territory |
MoA |
AoA |
SH-7 |
INC-2 |
INC-7 |
INC-29 |
|
Delhi(Companies having share capital other than section 8 company) |
200 |
0.15% of Authorised capital subject to maximum stamp duty of Rs.25 Lakhs of stamp duty |
0.15% of amount of increase in authorised capital subject to maximum of Rs.25 Lakhs |
10 |
10 |
10 |
|
Delhi(Companies not having share capital other than section 8 company) |
200 |
200 |
NIL |
10 |
10 |
10 |
|
Delhi (section 8 Company) |
NIL |
NIL |
NIL |
10 |
10 |
10 |
|
Haryana(Companies Having share capital other section 8) |
60 |
60(if authorised capital less than Rs.1 Lakhs)
120(If authorised capital greater than Rs. 1 lakhs)
|
NIL |
15 |
15 |
15 |
|
Maharashtra |
200 |
100 on every Rs.5 lakhs of authorised capital or part thereof subject to maximum of Rs. 50 Lakhs of stamp duty |
Stamp duty shall be Rs. 1000 on every Rs.5 Lakhs of amount of increase in authorised capital or part thereof subject to a maximum of 50 Lakhs of stamp duty.However, in the case of increase of Authorised Capital beyond Rs. 2,50,00,00,000/-, No Stamp duty shall be payable. |
100 |
100 |
100 |
|
Orissa |
300 |
300 |
NIL |
10 |
10 |
10 |
|
Andhra Pradesh |
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 authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs |
20 |
20 |
20 |
|
Telangana |
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 authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs |
20 |
20 |
20 |
|
Bihar |
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
|
NIL |
20 |
20 |
|
Jharkhand |
63 |
105 |
NIL |
5 |
5 |
5 |
|
Jammu and Kashmir |
150 |
150 if authorised capital is less than equal to Rs.
1 lakh and 300 if authorised capital is greater than Rs. 1 lakh
|
NIL |
10 |
10 |
10 |
|
Tamil Nadu |
200 |
300 |
NIL |
20 |
20 |
20 |
|
Puducherry |
200 |
300 |
NIL |
10 |
10 |
10 |
|
Assam |
200 |
310 |
NIL |
15 |
15 |
15 |
|
Meghalaya |
100 |
300 |
NIL |
10 |
10 |
10 |
|
Manipur |
100 |
150 |
NIL |
10 |
10 |
10 |
|
Nagaland |
100 |
150 |
NIL |
10 |
10 |
10 |
|
Tripura |
100 |
150 |
NIL |
10 |
10 |
10 |
|
Arunachal pradesh |
200 |
500 |
NIL |
10 |
10 |
10 |
|
Mizoram |
100 |
150 |
NIL |
10 |
10 |
10 |
|
Kerala |
1000 |
For Companies having Authorized Capital up to Rs. 10 Lakhs – Rs. 2,000/-
For Companies having Authorized Capital above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs. 5,000/-
For Companies having Authorized Capital above Rs. 25 Lakhs - 0.5% of the Authorized Capital
|
NIL |
25 |
25 |
25 |
|
Lakshadweep |
500 |
1000 |
NIL |
25 |
25 |
25 |
|
Madhya Pradesh |
2500 |
0.15% of authorized capital subject to minimum of rupees 5000 and maximum of Rupees 25 lakh of stamp duty |
Stamp duty shall be
0.15% of amount of increased authorized capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakhs of stamp duty
less
0.15% of amount of existing authorized capital subject to minimum of Rs. 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 authorized 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
|
50 |
50 |
50 |
|
Chhattisgarh |
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
|
10 |
10 |
10 |
|
Rajasthan |
500 |
0.5% of Authorised Capital |
0.2% of amount of increase in authorised capital subject to maximum stamp duty of Rs. 25 lakhs |
10 |
10 |
10 |
|
Punjab |
5000 |
5000 |
NIL |
10 |
10 |
10 |
|
Himachal Pradesh |
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 |
3 |
3 |
3 |
|
Chandigarh |
500 |
1000 |
NIL |
3. |
3 |
3 |
|
Uttar Pradesh |
500 |
500 |
NIL |
10 |
10 |
10 |
|
Uttarakhand |
500 |
500 |
NIL |
10 |
10 |
10 |
|
West Bengal |
60 |
300 |
NIL |
10 |
10 |
10 |
|
Karnataka |
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 |
20 |
20 |
20 |
|
Gujrat |
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
|
20 |
20 |
20 |
|
Goa |
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 |
50 |
50 |
50 |
