8/10/2021 INDIAN STAMP ACT, 1899 Schedule I-A - SCHEDULE I-A

INDIAN STAMP ACT, 1899

  

Schedule I-A - SCHEDULE I-A

SCHEDULE I-A

(As Applicable to Andhra Pradesh)

Stamp duty on certain instruments under the Indian Stamp (Andhra Pradesh Amendment) Act,
1922

(See Section 3, First Proviso)

Description of Instrument Proper stamp duty

(1) (2)

1. Acknowledgement of a debt exceeding twenty Twenty paise37

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.

2. Administration-Bond including a bond given  

under Section 291 or Section 375 of the Indian
Succession Act, 1925 (Central Act 39 of 1925) or
Section 6 of the Government Savings Bank Act,
1873 (Central Act 5 of 1873)--

(a) where the amount does not exceed Rs. 38Three-fourth of the duty as a
1,000; Bond (No. 13) for such amount

(b) in any other case. 38Thirty rupees.

3. Adoption Deed, that is to say, any instrument Thirty-five rupees.39

(other than a will) recording an adoption, or
conferring or purporting to confer an authority to
adopt.

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4. Affidavit including an affirmation or 1[Ten rupees40].

declaration in the case of persons by law allowed
to affirm or declare instead of swearing.

Exemptions  
Affidavit or declaration in writing when made for
the sole purpose of enabling any person 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. One rupee41.

(b) if relating to the sale of a Government Subject to a maximum of

security or share in an incorporated company or seventy-five rupees42, fifty
other body corporate. paise for every Rs. 10,000 or
part thereof, of the value of the
security or share.

2[6. AGREEMENT or MEMORANDUM OF AN  

AGREEMENT not otherwise provided for:

(A) Where the value--  

(i) does not exceed Rs. 5,000/- Ten Rupees43

(ii) exceeds Rs. 5,000/- but does not exceed Rs. Twenty Rupees44
20,000/-

(iii) exceeds Rs. 20,000/- but does not exceed Fifty Rupees45
Rs. 50,000/-

(iv) exceeds Rs. 50,000/- One hundred Rupees.45

*(B) Sale agreement without possession 4% (adjustable)

Sale Agreement without possession 0.5% (Not adjustable)

Sale Agreement without Cum GPA 5% (4% adjustable and 1%

Not adjustable)

Development/construction 0.5% (Not adjustable)

Development/construction Agreement cum GPA 1% (Not adjustable)]

(C) In any other case 100 rupees46 (one hundred

rupees)]

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3[7. Agreement relating to 4deposit of title  

deeds, pawn, pledge or hypothecation, that is to
say, any instrument evidencing an agreement
relating to,--

(a) the deposit of title deeds or instruments 0.5% of the amount secured by
constituting or being evidence of the title to any such deed, subject to a
property whatever (other than a marketable maximum of fifty thousand
security), where such deposit has been made by rupees.
way of security for the repayment of money
advanced or to be advanced by way of loan or an
existing or future debt;

*(b) the pawn, pledge or hypothecation of  

moveable property, where such pawn, pledge, or
hypothecation 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,-

(i) if such loan or debt is repayable on demand 0.5% of the amount secured,
or more than three months from the date of the subject to a maximum of two
instrument, evidencing the agreement; lakh rupees.

(ii) if such loan or debt is repayable not more Half the duty payable under
than three months from the date of such sub-clause (i).
instrument.

Explanation:-- For the purpose of the clause (a) of this article, notwithstanding
anything contained in any judgment, decree or order of any court or order of any
authority, any letter, note, memorandum or writing relating to the deposit of title
deeds whether written or made either before or at the time when or after the
deposit of title deeds is effected and whether it is in respect of the security for the
first loan or any additional loan or loans taken subsequently, such letter, note,
memorandum or writing shall, in the absence of any separate agreement or
memorandum of agreement relating to deposit of such title deeds, be deemed to be
an instrument, evidencing an agreement relating to the deposit of title deeds.

Exemption:

1. Letter of hypothecation accompanying a bill of exchange duly stamped.

2. Unattested instrument of pawn or pledge of,--

(a) Farm equipment and Tractors;

(b) Any goods for a loan secured upto one lakh rupees.]

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8. Appointment in execution of a power, whether Sixty rupees47

of trustees or of property, movable, or
immovable where made by any writing not being
a will.

9. Appraisement or valuation made otherwise  

that under an order of the Court in the course of
a suit--

(a) where the amount does not exceed Rs. The same duty as a Bottomry
1,000; Bond (No. 14) for such amount

(b) in any other case. Thirty rupees

10. Apprenticeship Deed, including every writing Fifteen rupees48

relating to the service or tuition of any
apprentice, clerk or servant placed with any
master to learn any profession, trade or
employment.

Exemptions

Instruments of apprenticeship executed by a

Magistrate under the Apprentices Act, 1961
(Central Act 52 of 1961) or, by which a person is
apprenticed by, or at the charge of, any public
charity.

3[11. Articles of Association of a company,-  

(i) where the company has no share capital; One thousand rupees

(ii) where the company has authorised share 0.15% of such authorised share
capital or increased share capital. capital subject to a maximum
of one thousand rupees and a
maximum of five lakh rupees.]

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 The same duty as a Bottomry
which the award relates, as set forth in such Bond (No. 14) for such amount
award, does not exceed Rs. 1,000;

(b) if it exceeds Rs. 1,000 but does not exceed Fifty rupees
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Rs. 5,000;

and for every additional Rs. 1,000 or part thereof Two rupees subject to a
in excess of Rs. 5,000. maximum of two hundred
rupees.

13. Bond, as defined by Section 2(5), not being  

a debenture and not being otherwise provided
for, by this Act, or by the Andhra Pradesh Court-
fees and Suits Valuation Act, 1956 (Act VII of
1956).

(a) where the amount or value secured does not Three rupees for every one
exceed Rs. 1,000/- ; 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.

Exemptions  
Bond, when executed by any person for the
purpose 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.

14. Bottomry Bond, that is to say, any  

instrument whereby the master of a sea-going
ship borrows money, on the security of the ship
to enable him to preserve the ship or prosecute
her voyage--

(a) where the amount or value secured does not Three rupees for every one
exceed Rs. 1,000/- ; 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.

27[15. Cancellation:- Instrument of (including Thirty rupees.49

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any instrument by which any instrument

previously executed is cancelled), if attested and
not otherwise provided for.

27[16. Certificate of Sale :-  

(in respect of each property put up as a separate

lot and sold), granted to the purchaser 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 One rupee
Rs. 10;

(b) where the purchase money exceeds Rs. 10 One rupee fifty paise
but does not exceed Rs. 25;

(c) in any other case, The same duty as a

Conveyance (No. 20) for a
consideration or market value
equal to the amount of the
purchase money only.

17. Certificate or other document evidencing the Thirty paise50

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 of any such company or body.

18. (1) Charter party, that is to say, any Five rupees38

instrument (except an agreement for the hire of
a tug steamer), whereby a vessel or some
specified principal part thereof is let for the
specified purposes of the charter, whether it
includes a penalty clause or not.

3[(2) A Chit Agreement, that is to say, an  

agreement, relating to a chit as defined in clause
(2)(c) of Section 2 of the Chit Funds Act (Act No.
40 of 1982) if, either such agreement is
executed, or the chit is conducted in the State of
Andhra Pradesh, where the value of the chit,--

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(i) does not exceed rupees one lakh; Ten rupees40;

(ii) exceeds rupees one lakh Fifty rupees39]

19. Composition -- Deed, that is to say, any Thirty-five rupees47

instrument executed by a debtor whereby he
conveys his property for the benefit of his
creditors, or whereby payment of a composition
or dividend on their debts is secured to the
creditors, or whereby provision is made for the
continuance, of the debtor's business, under the
supervision of inspectors of under letters of
licence, for the benefit of his creditors.

*[20. 5[Conveyance as defined by Section 2(10)  

not being a sale, charged under (No. 47-A) or a
transfer charged or exempted under (No. 53)].

(a) where the amount or value of the Two rupees fifty paise
consideration for such conveyance as set forth

therein 6[or the market value of the property

which is the subject-matter of the conveyance
whichever is higher] does not exceed Rs. 50;

(b) where it exceeds Rs. 50, but does not exceed Five rupees for every one
Rs. 1,000; hundred rupees or part thereof.

(c) where it exceeds Rs. 1,000. The same duty as under Clause
(b) for the first Rs. 1,000 and
for every Rs. 500 or part
thereof in excess of Rs. 1,000,
twenty-five rupees.

7[(d) conveyance, so far as it relates to Two rupees for every one

amalgamation or merger of companies under the hundred rupees or part thereof

order of High Court under Section 394 of the of the market value of the

Companies Act, 1956. (Central Act 1 of 1956) property, which is the subject
matter of such conveyance.

Explanation:-- For the purpose of the Clause (d) the market value of the property
shall be deemed to be the amount of total value of the shares issued or allotted by
the transferee company, either in exchange or otherwise, and the amount of
consideration, if any, paid for such amalgamation or merger.]

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8[Provided that where an agreement to sell an immovable property is stamped with

the ad valorem stamp required for a conveyance on sale under Article 47-A and a
conveyance on sale in pursuance of such agreement is subsequently executed, the
duty on such conveyance on sale shall be the duty payable under the article less the
duty already paid under Article 47-A subject to a minimum of five rupees.]

21. Copy or extract, certified to be a true copy  

or extract by 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, 9[Ten rupees40]
or if the duty with which it was chargeable does
not exceed two rupees fifty paise.

(ii) in any other case,-- 9[Twenty rupees38]

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 relating

to births, baptisms, namings, dedications,
marriages, divorces, deaths, or burials.

22. 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 The same duty as payable on

is chargeable does not exceed 10[ten rupees]; the original.48

(b) in any other case. 10[Twenty rupees48].

23. Customs Bond--  

(a) where the amount does not exceed Rs. The same duty as a Bottomry
1,000; Bond (No. 14) for such amount.

(b) in any other case. Thirty rupees

24. Delivery order in respect of goods, that is to 12[Ten rupees40]

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

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port or any warehouse in which goods are stored

or deposited on rent or hire, or upon any wharf,
such instrument, being signed by or on behalf of
the owner of such goods, upon the sale or
transfer of the property therein, when such

goods exceed in value 11[five thousand rupees].

25. Divorce:- Instrument of, that is to say, any Five rupees.48

instrument by which any person effects the
dissolution of his marriage.

26. Entry as an Advocate on the roll of the Bar Two hundred and fifty rupees51
Council of Andhra Pradesh under the Advocates or if previously enrolled as an
Act, 1961. Attorney in any High Court one
Exemptions hundred and twenty- five

Entry as an advocate on the roll of the Bar rupees52.

Council of Andhra Pradesh when he has been
previously enrolled as a Vakil in the Andhra
Pradesh High Court or as an Advocate or Vakil in
any other High Court.

27. Exchange of property:- Instrument of. 13The same duty as a

Conveyance (No. 20) for a
consideration or market value
equal to the market value of
the property of greater value
which is the subject-matter of
Exchange.

28. Further Charges:- Instrument of, that is to  

say, any instrument imposing a further charge
on mortgaged property--

(a) when the original mortgage is one of the The same duty as a
description referred to in Clause (a) of Article 35 conveyance (No. 20) for a
(that is, with possession). consideration or market value
equal to the amount of the
further charge secured by such
instrument.

(b) When such mortgage is one of the  

description referred to in Clause (b) of Article 35
(that is, without possession)--

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(i) if at the time of execution of the instrument The same duty as a

or further charge possession of the property is Conveyance (No. 20) for a
given or agreed to be given under such consideration or 13market value
instrument ; equal to the total amount of
the charges (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 Bottomry

Bond (No. 14) for the amount
of the further charge secured
by such instrument.

29. 28[ Gift:- Instrument of, not being a The same duty as a

settlement (No. 49) or Will or Transfer (No. 53). Conveyance (No. 20) for a

consideration or 13market value

equal to the market value of
the property, which is the
subject-matter of the gift.

30. Indemnity Bond. The same duty as a Security

Bond (No. 48) for the same
amount.

34[31. Lease, including an under-lease or sub-  

lease and any agreement to let or sub-let or any
renewal of lease,--

(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 340.4% of the total rent
less than one year;

(ii) Where the lease purports to be for a term of  

not less than one year but not more than five
years;

35(a) For residential properties 350.5% on average annual rent

35(b) In other case 351% on average annual rent

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(iii) where the lease purports to be for a term  

exceeding five years but not exceeding ten
years;

35(a) For residential properties 351% on average annual rent

35(b) In other case 352% on average annual rent

(iv) where the lease purports to be for a term 35Six percent of the average
exceeding ten years but not exceeding twenty annual rent reserved.
years;

(v) where the lease purports to be for a term 35Fifteen percent of the
exceeding twenty years but not exceeding thirty average annual rent reserved.
years;

(vi) (a) where the lease purports to be for a 35Three percent of the market
period in excess of thirty years or in perpetuity value of the property.
or does not purports to be for a definite period;

(b) where the lease is granted for a fine or 35Two percent on fine,
premium or for money advanced or to be premium or money advanced.
advanced and where no rent is reserved;

(c) where the lease is granted for a fine or 35Two percent on fine,
premium or for money advanced in addition to premium or money advanced in
rent reserved; addition to duty which would
have been payable on such
lease, if no fine or premium or
advance have been paid or
delivered.

Exemption:--Lease, executed in case of a cultivator and for the purpose of

cultivation (including a lease of trees for the production of food or drink) without the
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 reserved
does not exceed one thousand rupees.

Explanation:-- When a lessee undertakes to pay any recurring charge, such as

Government revenue, the landlord's share of cesses, or the owner's share of
municipal rates or taxes, which is by law recoverable from the less or, the amount
so agreed to be paid by the lessee shall be deemed to be part of the rent;

(d) where the lessee under-takes to effect 35Two percent on the value of
improvement in the leased property and agrees improvements
to make the same to the less or at the time of

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termination of lease falling under clauses (a), (b)

or (C);

32. Letter of Allotment of shares in any company Thirty paise53

or proposed company, or in respect of any loan
to be raised by any company or proposed
company.

3[33. Licence of immovable or movable  

property, that is to say licence granted by owner
or authority for rent or fee or by whatever name
it is called,-

(a) Whereby such licence granted for rent or fee

 
or by whatever name it is called,-

(i) where the licence purports to be for a term of Two rupees for every one
less than one year; hundred rupees or part thereof
for the first Rs.1000/- and for
every Rs.500/- or part thereof
in excess of Rs. 1,000/- ten
rupees, for the whole amount
payable or deliverable under
such licence;

(ii) where the licence purports to be for a term of Two rupees for every one
not less than one year but not more than five hundred rupees or part thereof
years; for the first Rs. 1,000/- and for
every Rs.500/- or part thereof
in excess of Rs. 1,000/-ten
rupees, for the amount or value
of the average annual rent or
fee or by whatever name it is
called;

(iii) where the licence purports to be for a term Five percent on the amount or
of not less than five years but not exceeding ten value of one and half times of
years; the average annual rent or fee
or by whatever name it is
called;

(b) where the licence is granted for a lumpsum Two percent on the lumpsum
amount advanced and where no rent or fee or by amount;
whatever name it is called is reserved;

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(c) where the licence is granted for a lumpsum 29[Two percent on the
amount advanced in addition to rent or fee or by lumpsum amount advanced as
whatever name it is called; set forth in the licence in
addition to the duty which
would have been payable on
such licence if no lumpsum
amount advanced had been
paid or delivered];

3[34. Memorandum of Association of a  

company:--

(a) if accompanied by Articles of Association Five hundred rupees;

under Section 26 of the Companies Act, 1956;
(Central Act 1 of 1956).

(b) if not so accompanied; The same duty as under Article

11 according to the share
capital of the company].

35. Mortgage Deed, not being an Agreement  

relating to Deposit of title deeds, Pawn or Pledge
(No. 7) Bottomry Bond (No. 14) Mortgage of a
crop (No. 36) Respondentia Bond (No. 47) or
Security Bond (No. 48).

(a) when possession of the property or any part The same duty as a
of the property comprised in such deed is given conveyance (No. 20) for a
by the mortgagor or agreed to be given: consideration or 13market value
equal to the amount secured by
such deed.

15[(b) when possession is not given or agreed to The same duty16 as a Bottomry
be given as aforesaid ; Bond (No. 14) for the amount
secured by such deed.

Explanation:- A mortgagor who gives or has  

given to the mortgagee a power of attorney to
collect rents or gives or has given to the
mortgagee a lease, of the property mortgaged or
part thereof, is deemed to give possession
thereof within the meaning of this article ;

(c) when a collateral or auxiliary or additional or

 

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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; Three rupees

and for every Rs. 1,000 or part thereof secured Three rupees
in excess of Rs. 1000.

Exemption  
Instruments executed by persons taking
advances under the Land Improvement Loans
Act, 1883 (Central Act 19 of 1883), or the
Agriculturists', Loans Act, 1884, (Central Act 12
of 1884) or by their sureties as security for the
repayment of such advances.

36. Mortgage of a crop, 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. Forty paise37

and for every Rs. 200 or part thereof secured in Forty paise37
excess of Rs. 200.

(b) when the loan is repayable more than three  

months but not more than eighteen months from
the date of the instrument--

for every sum secured not exceeding Rs. 100. Sixty paise37

and for every Rs. 100 or part thereof secured in Sixty paise37
exceed of Rs. 100.

37. Notarial act, that is to say, any instrument, Three rupees fifty paise54
endorsement, note, attestation, certificate or
entry not being a protest (No. 43) made or
signed by a Notary in the execution of the duties

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of his office or by any other person lawfully

acting as a Notary.

38. Note or Memorandum sent by a broker or  

agent to his principal intimating the purchase or
sale on account of such principal--

(a) of any goods exceeding in value twenty One rupee55

rupees ;

(b) of any stock or marketable security Subject to a maximum of fifty

exceeding in value twenty rupees. rupees,39 fifty paise39 for every
Rs. 10,000 or part thereof of
the value of the stock or
security.

39. Note of Protest by the Master of a Ship. Two rupees.40

*40. Partition--Instrument of [as defined by The same duty as a Bottomry

Section 2 (15)]. Bond (No. 14) for the amount

or the 13market value of the

separated share 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 market
value and not smaller than any
of the other shares, then one of
such equal shares) 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
severality is executed and a
partition is effected in
pursuance of such agreement,
the duty chargeable upon the
instrument effecting such
partition shall be reduced, by

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the amount of duty paid in

respect of the first instrument,
but shall not be less than five
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 twenty-
five times the annual revenue.

(c) where a final order for

effecting 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, the duty on such
instrument shall not exceed
five rupees.

3[41. Partnership:--  
A. Instrument of,

(a) where the capital of the partnership does not One hundred rupees
exceed Rs. 5,000/

(b) in any other case. Five hundred rupees

B. Reconstitution of,-  

(a) where immovable property contributed as Five percent on the market

share by a partner or partners remains with the value of the immovable
firm at the time of outgoing in whatever manner property remaining with the
by such partner or partners on reconstitution of firm.
such partnership;

(b) in any other case. Rupees five hundred

C. Dissolution of,-
 

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(a) where the property which belonged to one 30[Three percent on the market
partner or partners when the partnership value equal to the market value
commenced is distributed or allotted or given to of the property distributed or
another partner or partners; allotted or given to the partner
or partners under the
instrument of dissolution in
addition to the duty which
would have been chargeable on
such dissolution if such
property had not been
distributed or allotted or given;

(b) in any other case. Rupees five hundred.]

42. Power of Attorney as defined by Section 2  

(21) not being a proxy--

18(a) when executed for the sole purpose of 17[Twenty rupees]

procuring the registration of one or more
documents in relation to a single transaction or
for admitting execution of one or more such
documents ;

(b) when authorising one person or more to act 17[Twenty rupees]

in a single transaction other than the case
mentioned in Clause (a) ;

(c) when authorising not more than five persons 17[Fifty rupees]
to act jointly and severally in more than one
transaction or generally ;

(d) when authorising more than five but not 17[Seventy-five rupees]
more than ten persons to act jointly and
severally in more than one transaction or
generally ;

**(e) when given for consideration and The same duty as a

authorising the attorney to sell any immovable conveyance (No. 20) for a

property ; consideration or 13market value

equal to the amount of the
consideration

(f) in any other case ; 18[Twenty-five rupees] for each

person authorised

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*[19[(g) when given for construction on, Five rupees for every one

development of, or sale or transfer (in any hundred rupees or part thereof

manner whatsoever) of, any immovable property on the market value of the

; property.]

N.B.:-The term "registration " includes every operation incidental to registration

under the Indian Registration Act, 1908 (Central Act 16 of 1908).

Explanation:- For the purposes of this article, more persons than one when
belonging to the same firm shall be deemed to be one person.

43. Protest of Bill or Note, that is to say, any Three rupees.50

declaration in writing made by a Notary, or other
person lawfully acting as such, attesting the
dishonour of a bill of exchange or promissory
note.

44. Protest by the Master of a ship, that is to Five rupees.50

say; any declaration of the particulars of her
voyage drawn up by him with a view to the
adjustment of losses or the calculation of
averages ; and every declaration in writing made
by him against the charters or the consignees for
not loading or unloading the ship, when such
declaration is attested or certified by a Notary or
other person lawfully acting as such.

45. Reconveyance of mortgaged property,--  

(a) if the consideration for which the property The same duty as a
was mortgaged does not exceed Rs. 1,000. Conveyance (No. 20) for a
consideration or market value
equal to the amount of such
consideration as set forth in the
reconveyance

(b) in any other case. Fifty rupees.

Note:- Release of Mortgage Right should be charged with a maximum stamp duty
of Rs.50/- (Source: Vide Memo No. St/6569/88 dt. 11.10.88).

2046. Release, that is to say,  

5[(A) Any instrument (not being such a release  

as is provided for by Section 23-A) whereby a

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person renounces a claim upon another person

or against any specified property --

(a) where the amount or value of the claim does Three rupees for every one
not exceed Rs. 1,000/-. hundred rupees or part thereof
on the consideration of such
release as set forth therein or
the market value of the
property whichever is higher
over which claim is
relinquished.

(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. 1000
fifteen rupees on the
consideration or market value
of the property whichever is
higher, over which claim is
relinquished]

B. Release of benami right. The same duty56 as a

Conveyance (No. 20) for a
consideration equal to the
value of the property as set
forth in the release.

31C. Release of right of redemption of a The same duty as a

mortgage with possession or of the right to conveyance (No. 20) for the

obtain reconveyance of property already amount of such consideration

conveyed as set forth in the release.

47. Respondentia Bond, that is to say, any The same duty as a Bottomry
instrument securing a loan on the cargo laden or Bond (No. 14) for the amount
to be laden on board a ship and making of the loan secured.
repayment contingent on the arrival of the cargo
at the port of destination.

21[47-A. Sale as defined in Section 54 of the  

Transfer of Property Act, 1882 --

*(a) in respect of property situated in any local  

area comprised in a Municipal Corporation--

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(i) where the amount or value of the Eight rupees for every one
consideration for such sale as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale whichever
is higher but does not exceed Rs. 1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty as under Clause
(i) for the first Rs. 1,000/- and
for every Rs. 500/- or part
thereof in excess of Rs. 1,000
forty rupees.

(b) in respect of property situated in any local  

area comprised in the Selection Grade or in
Special Grade Municipality ,--

(i) where the amount or value of the Seven rupees* for every one
consideration for such sale as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale whichever
is higher but does not exceed Rs. 1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty* as under

Clause (i) for the first Rs. 1,000
and for every Rs. 500/- or part
thereof in excess of Rs. 1,000
Thirty-five rupees.

(c) where the property is situated in any area  

other than those mentioned in Clauses (a) and
(b),--

(i) where the amount or value of the Six rupees* for every one
consideration for such sales as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale,
whichever is higher but does not exceed Rs.
1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty* as under

Clause (i) for the first Rs.
1,000/ - and for every Rs.
500/- or part thereof in excess
of Rs. 1,000 thirty rupees.]

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22[(d) if relating to a multi-unit house or unit of  

apartment/flat/portion of a multi-storied building
or part of such structure to which the provisions
of Andhra Pradesh Apartments (Promotion of
Construction and Ownership) Act, 1987, apply:

*(i) where the value does not exceed Rs. Rupees Twelve thousand.

2,00,000/-

(ii) where it exceeds Rs. 2,00,000/- but does not Rupees Twelve thousand plus
exceed Rs. 3,50,000/-. 4% on the value above Rs.
2,00,000/-

(iii) where it exceeds Rs. 3,50,000/- but does not Rupees Eighteen thousand plus
exceed Rs. 7,00,000/- 6% on the value above Rs.
3,50,000/-

(iv) where it exceeds Rs. 7,00,000/- Rupees Thirty-nine thousand

plus 8% on the value above Rs.
7,00,000/-]

23[Explanation-I  
An agreement to sell followed by or evidencing
delivery of possession of the property agreed to
be sold shall be chargeable as a "Sale" under this
Article:

Provided that, where subsequently a sale deed is

executed in pursuance of an agreement of sale
as aforesaid or in pursuance of an agreement
referred to in Clause (b) of Article 6, the stamp
duty, if any, already paid or recovered on the
agreement of sale be adjusted towards the total
duty leviable on the sale deed.

Explanation-II

For the purposes of Clause (d),

(i) "unit" includes a flat, apartment, tenement,

portion or semi-finished part of such structure;
and

(ii) "value" means the consideration or value of

the apartment/flat/portion or semi-finished part
of such structure of multistoried building as

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declared in the document by the seller and

builder or market value whichever is higher.]

24[48. Security bond or mortgage deed executed 3 per centum of the value of

by way of security for the due execution of an the security subject to a

office or to account for money or other property maximum of rupees one

received by virtue thereof, or executed by a hundred51.

surety to secure the due performance of a
contract.

Exemptions  
Bond or other instruments when executed--

(a) by any person for the purpose 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 pre
mensem ;

(b) executed by persons taking advances under

the Land Improvement Loans Act, 1883 (Central
Act 19 of 1883) or the Agriculturists' Loans Act,
1884 (Central Act 12 of 1884), or by their
sureties as security for the repayment of such
advances;

(c) 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.]

*[25[49. Settlement-- The same duty as a Bottomry

Bond (No. 14) for a sum equal
A. Instrument of (including a deed of dower)--
to the amount or market value
of the property settled as set
forth in such settlement :

32(a) settlement in favour of a member or Provided that, where an

members of a family. 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

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duty on such instrument shall

be the duty as mentioned in
Article 6.

Explanation:- For the purpose of this article "family" means father, mother,
husband, wife, brother, sister, son, daughter and includes grand father, grand
mother, grand child, adoptive father or mother, adopted son or daughter.

33(b) in any other case 36Two rupees for every

hundred rupees or part thereof
of the market value of the
property which is the subject
matter of settlement.

Exemption
 

Deed of dower executed on the occasion of a

marriage between Muslims.

B. Revocation of--- The same duty as a Bottomry

Bond (No. 14) for a sum equal
to the amount or value of the
property concerned as set forth
in the instrument of revocation
but not exceeding ninety
rupees].

50. Share warrant to bearer issued under the One and a half times the duty
Companies Act, 1956 (Central Act I of 1956). payable on a Conveyance (No.

20) for a consideration 13or

market value equal to the
nominal amount of the shares
specified in the warrant.

51. Shipping Order for or relating to the Twenty paise50.

conveyance of goods on board of any vessel.

52. Surrender of Lease--  

(a) when the duty with which the lease is The duty with which such lease
chargeable does not exceed thirty rupees; is chargeable57.

(b) in any other case. Thirty rupees57.

53. Transfer (whether with or without  

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consideration):-

(a) of debentures, being marketable securities One half of the duty payable on
whether the debenture is liable to duty or not, a Conveyance (No. 20) for a
except debentures provided for by Sec. 8. consideration 13or market value
equal to the face amount of 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 The duty with which such bond,
policy of insurance does not exceed thirty mortgage deed or policy of
rupees. insurance is chargeable.

(ii) in any other case. Thirty rupees

(c) of any property under the Administrators - Thirty-five rupees

General Act, 1963 (Central Act 45 of 1963);

(d) of any trust-property from one trustee to Thirty rupees or such smaller
another trustee or from a trustee to a amount as may be chargeable
beneficiary. under Clauses (a) and (b) of
this Article.

Exemptions  
Transfers by endorsement

(a) of a bill of exchange, cheque or promissory

note,

(b) of a bill of lading, delivery order warrant for

goods, or other mercantile document of title to
goods ;

(c) of a policy of insurance ;

(d) of securities of the Central Government.

54. Transfer of lease by way of assignment and The same duty as a

not by way of under-lease. Conveyance (No. 20) for a

consideration 13or market value

equal to the amount of the
consideration for the transfer.

55. Trust-- The same duty as a

A. Declaration of- of, or, concerning any property 26[Conveyance (No. 20)] for a
when made by any writing, not being a will or a sum equal to the amount or

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declaration as provided in Section 2 (24). value of the property

concerned, as set forth in the
instrument ; but not exceeding
17[two hundred rupees58].

B. Revocation of -- of, or, concerning, any The same duty as a

property when made by any instrument other 26[Conveyance (No. 20)] for a
than a will. sum equal to the amount or
value of the property
concerned, as set forth in the
instrument, but not exceeding
17[one hundred rupees42].

56. Warrant for goods, that is to say, any One rupee fifty paise40.
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, ware-house or wharf, such
instrument being signed or certified by or on
behalf of the person in whose custody such
goods may be.

Description of Instrument Proper stamp duty

(1) (2)

1. Acknowledgement of a debt exceeding twenty Twenty paise37

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.

2. Administration-Bond including a bond given  

under Section 291 or Section 375 of the Indian
Succession Act, 1925 (Central Act 39 of 1925) or
Section 6 of the Government Savings Bank Act,
1873 (Central Act 5 of 1873)--

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(a) where the amount does not exceed Rs. 38Three-fourth of the duty as a
1,000; Bond (No. 13) for such amount

(b) in any other case. 38Thirty rupees.

3. Adoption Deed, that is to say, any instrument Thirty-five rupees.39

(other than a will) recording an adoption, or
conferring or purporting to confer an authority to
adopt.

4. Affidavit including an affirmation or 1[Ten rupees40].

declaration in the case of persons by law allowed
to affirm or declare instead of swearing.

Exemptions  
Affidavit or declaration in writing when made for
the sole purpose of enabling any person 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. One rupee41.

(b) if relating to the sale of a Government Subject to a maximum of

security or share in an incorporated company or seventy-five rupees42, fifty
other body corporate. paise for every Rs. 10,000 or
part thereof, of the value of the
security or share.

2[6. AGREEMENT or MEMORANDUM OF AN  

AGREEMENT not otherwise provided for:

(A) Where the value--  

(i) does not exceed Rs. 5,000/- Ten Rupees43

(ii) exceeds Rs. 5,000/- but does not exceed Rs. Twenty Rupees44
20,000/-

(iii) exceeds Rs. 20,000/- but does not exceed Fifty Rupees45
Rs. 50,000/-

(iv) exceeds Rs. 50,000/- One hundred Rupees.45

*(B) Sale agreement without possession 4% (adjustable)

Sale Agreement without possession 0.5% (Not adjustable)

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Sale Agreement without Cum GPA 5% (4% adjustable and 1%

Not adjustable)

Development/construction 0.5% (Not adjustable)

Development/construction Agreement cum GPA 1% (Not adjustable)]

(C) In any other case 100 rupees46 (one hundred

rupees)]

3[7. Agreement relating to 4deposit of title  

deeds, pawn, pledge or hypothecation, that is to
say, any instrument evidencing an agreement
relating to,--

(a) the deposit of title deeds or instruments 0.5% of the amount secured by
constituting or being evidence of the title to any such deed, subject to a
property whatever (other than a marketable maximum of fifty thousand
security), where such deposit has been made by rupees.
way of security for the repayment of money
advanced or to be advanced by way of loan or an
existing or future debt;

*(b) the pawn, pledge or hypothecation of  

moveable property, where such pawn, pledge, or
hypothecation 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,-

(i) if such loan or debt is repayable on demand 0.5% of the amount secured,
or more than three months from the date of the subject to a maximum of two
instrument, evidencing the agreement; lakh rupees.

(ii) if such loan or debt is repayable not more Half the duty payable under
than three months from the date of such sub-clause (i).
instrument.

Explanation:-- For the purpose of the clause (a) of this article, notwithstanding
anything contained in any judgment, decree or order of any court or order of any
authority, any letter, note, memorandum or writing relating to the deposit of title
deeds whether written or made either before or at the time when or after the
deposit of title deeds is effected and whether it is in respect of the security for the
first loan or any additional loan or loans taken subsequently, such letter, note,
memorandum or writing shall, in the absence of any separate agreement or

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memorandum of agreement relating to deposit of such title deeds, be deemed to be

an instrument, evidencing an agreement relating to the deposit of title deeds.

Exemption:

1. Letter of hypothecation accompanying a bill of exchange duly stamped.

2. Unattested instrument of pawn or pledge of,--

(a) Farm equipment and Tractors;

(b) Any goods for a loan secured upto one lakh rupees.]

8. Appointment in execution of a power, whether Sixty rupees47

of trustees or of property, movable, or
immovable where made by any writing not being
a will.

9. Appraisement or valuation made otherwise  

that under an order of the Court in the course of
a suit--

(a) where the amount does not exceed Rs. The same duty as a Bottomry
1,000; Bond (No. 14) for such amount

(b) in any other case. Thirty rupees

10. Apprenticeship Deed, including every writing Fifteen rupees48

relating to the service or tuition of any
apprentice, clerk or servant placed with any
master to learn any profession, trade or
employment.

Exemptions

Instruments of apprenticeship executed by a

Magistrate under the Apprentices Act, 1961
(Central Act 52 of 1961) or, by which a person is
apprenticed by, or at the charge of, any public
charity.

3[11. Articles of Association of a company,-  

(i) where the company has no share capital; One thousand rupees

(ii) where the company has authorised share 0.15% of such authorised share
capital or increased share capital. capital subject to a maximum
of one thousand rupees and a
maximum of five lakh rupees.]

12. Award, that is to say, any decision in writing  

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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 The same duty as a Bottomry
which the award relates, as set forth in such Bond (No. 14) for such amount
award, does not exceed Rs. 1,000;

(b) if it exceeds Rs. 1,000 but does not exceed Fifty rupees
Rs. 5,000;

and for every additional Rs. 1,000 or part thereof Two rupees subject to a
in excess of Rs. 5,000. maximum of two hundred
rupees.

13. Bond, as defined by Section 2(5), not being  

a debenture and not being otherwise provided
for, by this Act, or by the Andhra Pradesh Court-
fees and Suits Valuation Act, 1956 (Act VII of
1956).

(a) where the amount or value secured does not Three rupees for every one
exceed Rs. 1,000/- ; 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.

Exemptions  
Bond, when executed by any person for the
purpose 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.

14. Bottomry Bond, that is to say, any  

instrument whereby the master of a sea-going
ship borrows money, on the security of the ship
to enable him to preserve the ship or prosecute
her voyage--

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(a) where the amount or value secured does not Three rupees for every one
exceed Rs. 1,000/- ; 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.

27[15. Cancellation:- Instrument of (including Thirty rupees.49

any instrument by which any instrument
previously executed is cancelled), if attested and
not otherwise provided for.

27[16. Certificate of Sale :-  

(in respect of each property put up as a separate
lot and sold), granted to the purchaser 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 One rupee
Rs. 10;

(b) where the purchase money exceeds Rs. 10 One rupee fifty paise
but does not exceed Rs. 25;

(c) in any other case, The same duty as a

Conveyance (No. 20) for a
consideration or market value
equal to the amount of the
purchase money only.

17. Certificate or other document evidencing the Thirty paise50

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 of any such company or body.

18. (1) Charter party, that is to say, any Five rupees38

instrument (except an agreement for the hire of
a tug steamer), whereby a vessel or some
specified principal part thereof is let for the

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specified purposes of the charter, whether it

includes a penalty clause or not.

3[(2) A Chit Agreement, that is to say, an  

agreement, relating to a chit as defined in clause
(2)(c) of Section 2 of the Chit Funds Act (Act No.
40 of 1982) if, either such agreement is
executed, or the chit is conducted in the State of
Andhra Pradesh, where the value of the chit,--

(i) does not exceed rupees one lakh; Ten rupees40;

(ii) exceeds rupees one lakh Fifty rupees39]

19. Composition -- Deed, that is to say, any Thirty-five rupees47

instrument executed by a debtor whereby he
conveys his property for the benefit of his
creditors, or whereby payment of a composition
or dividend on their debts is secured to the
creditors, or whereby provision is made for the
continuance, of the debtor's business, under the
supervision of inspectors of under letters of
licence, for the benefit of his creditors.

*[20. 5[Conveyance as defined by Section 2(10)  

not being a sale, charged under (No. 47-A) or a
transfer charged or exempted under (No. 53)].

(a) where the amount or value of the Two rupees fifty paise
consideration for such conveyance as set forth

therein 6[or the market value of the property

which is the subject-matter of the conveyance
whichever is higher] does not exceed Rs. 50;

(b) where it exceeds Rs. 50, but does not exceed Five rupees for every one
Rs. 1,000; hundred rupees or part thereof.

(c) where it exceeds Rs. 1,000. The same duty as under Clause
(b) for the first Rs. 1,000 and
for every Rs. 500 or part
thereof in excess of Rs. 1,000,
twenty-five rupees.

7[(d) conveyance, so far as it relates to Two rupees for every one

amalgamation or merger of companies under the hundred rupees or part thereof

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order of High Court under Section 394 of the of the market value of the
Companies Act, 1956. (Central Act 1 of 1956) property, which is the subject
matter of such conveyance.

Explanation:-- For the purpose of the Clause (d) the market value of the property
shall be deemed to be the amount of total value of the shares issued or allotted by
the transferee company, either in exchange or otherwise, and the amount of
consideration, if any, paid for such amalgamation or merger.]

8[Provided that where an agreement to sell an immovable property is stamped with

the ad valorem stamp required for a conveyance on sale under Article 47-A and a
conveyance on sale in pursuance of such agreement is subsequently executed, the
duty on such conveyance on sale shall be the duty payable under the article less the
duty already paid under Article 47-A subject to a minimum of five rupees.]

21. Copy or extract, certified to be a true copy  

or extract by 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, 9[Ten rupees40]
or if the duty with which it was chargeable does
not exceed two rupees fifty paise.

(ii) in any other case,-- 9[Twenty rupees38]

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 relating

to births, baptisms, namings, dedications,
marriages, divorces, deaths, or burials.

22. 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 The same duty as payable on

is chargeable does not exceed 10[ten rupees]; the original.48

(b) in any other case. 10[Twenty rupees48].

23. Customs Bond--  

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(a) where the amount does not exceed Rs. The same duty as a Bottomry
1,000; Bond (No. 14) for such amount.

(b) in any other case. Thirty rupees

24. Delivery order in respect of goods, that is to 12[Ten rupees40]

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 any warehouse in which goods are stored
or deposited on rent or hire, or upon any wharf,
such instrument, being signed by or on behalf of
the owner of such goods, upon the sale or
transfer of the property therein, when such

goods exceed in value 11[five thousand rupees].

25. Divorce:- Instrument of, that is to say, any Five rupees.48

instrument by which any person effects the
dissolution of his marriage.

26. Entry as an Advocate on the roll of the Bar Two hundred and fifty rupees51
Council of Andhra Pradesh under the Advocates or if previously enrolled as an
Act, 1961. Attorney in any High Court one
Exemptions hundred and twenty- five

Entry as an advocate on the roll of the Bar rupees52.

Council of Andhra Pradesh when he has been
previously enrolled as a Vakil in the Andhra
Pradesh High Court or as an Advocate or Vakil in
any other High Court.

27. Exchange of property:- Instrument of. 13The same duty as a

Conveyance (No. 20) for a
consideration or market value
equal to the market value of
the property of greater value
which is the subject-matter of
Exchange.

28. Further Charges:- Instrument of, that is to  

say, any instrument imposing a further charge
on mortgaged property--

(a) when the original mortgage is one of the The same duty as a
description referred to in Clause (a) of Article 35 conveyance (No. 20) for a

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(that is, with possession). consideration or market value

equal to the amount of the
further charge secured by such
instrument.

(b) When such mortgage is one of the  

description referred to in Clause (b) of Article 35
(that is, without possession)--

(i) if at the time of execution of the instrument The same duty as a

or further charge possession of the property is Conveyance (No. 20) for a
given or agreed to be given under such consideration or 13market value
instrument ; equal to the total amount of
the charges (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 Bottomry

Bond (No. 14) for the amount
of the further charge secured
by such instrument.

29. 28[ Gift:- Instrument of, not being a The same duty as a

settlement (No. 49) or Will or Transfer (No. 53). Conveyance (No. 20) for a

consideration or 13market value

equal to the market value of
the property, which is the
subject-matter of the gift.

30. Indemnity Bond. The same duty as a Security

Bond (No. 48) for the same
amount.

34[31. Lease, including an under-lease or sub-  

lease and any agreement to let or sub-let or any
renewal of lease,--

(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 340.4% of the total rent

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less than one year;

(ii) Where the lease purports to be for a term of  

not less than one year but not more than five
years;

35(a) For residential properties 350.5% on average annual rent

35(b) In other case 351% on average annual rent

(iii) where the lease purports to be for a term  

exceeding five years but not exceeding ten
years;

35(a) For residential properties 351% on average annual rent

35(b) In other case 352% on average annual rent

(iv) where the lease purports to be for a term 35Six percent of the average
exceeding ten years but not exceeding twenty annual rent reserved.
years;

(v) where the lease purports to be for a term 35Fifteen percent of the
exceeding twenty years but not exceeding thirty average annual rent reserved.
years;

(vi) (a) where the lease purports to be for a 35Three percent of the market
period in excess of thirty years or in perpetuity value of the property.
or does not purports to be for a definite period;

(b) where the lease is granted for a fine or 35Two percent on fine,
premium or for money advanced or to be premium or money advanced.
advanced and where no rent is reserved;

(c) where the lease is granted for a fine or 35Two percent on fine,
premium or for money advanced in addition to premium or money advanced in
rent reserved; addition to duty which would
have been payable on such
lease, if no fine or premium or
advance have been paid or
delivered.

Exemption:--Lease, executed in case of a cultivator and for the purpose of

cultivation (including a lease of trees for the production of food or drink) without the
payment or delivery of any fine or premium, when a definite term is expressed and

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such term does not exceed one year, or when the average annual rent reserved
does not exceed one thousand rupees.

Explanation:-- When a lessee undertakes to pay any recurring charge, such as

Government revenue, the landlord's share of cesses, or the owner's share of
municipal rates or taxes, which is by law recoverable from the less or, the amount
so agreed to be paid by the lessee shall be deemed to be part of the rent;

(d) where the lessee under-takes to effect 35Two percent on the value of
improvement in the leased property and agrees improvements
to make the same to the less or at the time of
termination of lease falling under clauses (a), (b)
or (C);

32. Letter of Allotment of shares in any company Thirty paise53

or proposed company, or in respect of any loan
to be raised by any company or proposed
company.

3[33. Licence of immovable or movable  

property, that is to say licence granted by owner
or authority for rent or fee or by whatever name
it is called,-

(a) Whereby such licence granted for rent or fee

 
or by whatever name it is called,-

(i) where the licence purports to be for a term of Two rupees for every one
less than one year; hundred rupees or part thereof
for the first Rs.1000/- and for
every Rs.500/- or part thereof
in excess of Rs. 1,000/- ten
rupees, for the whole amount
payable or deliverable under
such licence;

(ii) where the licence purports to be for a term of Two rupees for every one
not less than one year but not more than five hundred rupees or part thereof
years; for the first Rs. 1,000/- and for
every Rs.500/- or part thereof
in excess of Rs. 1,000/-ten
rupees, for the amount or value
of the average annual rent or

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fee or by whatever name it is

called;

(iii) where the licence purports to be for a term Five percent on the amount or
of not less than five years but not exceeding ten value of one and half times of
years; the average annual rent or fee
or by whatever name it is
called;

(b) where the licence is granted for a lumpsum Two percent on the lumpsum
amount advanced and where no rent or fee or by amount;
whatever name it is called is reserved;

(c) where the licence is granted for a lumpsum 29[Two percent on the
amount advanced in addition to rent or fee or by lumpsum amount advanced as
whatever name it is called; set forth in the licence in
addition to the duty which
would have been payable on
such licence if no lumpsum
amount advanced had been
paid or delivered];

3[34. Memorandum of Association of a  

company:--

(a) if accompanied by Articles of Association Five hundred rupees;

under Section 26 of the Companies Act, 1956;
(Central Act 1 of 1956).

(b) if not so accompanied; The same duty as under Article

11 according to the share
capital of the company].

35. Mortgage Deed, not being an Agreement  

relating to Deposit of title deeds, Pawn or Pledge
(No. 7) Bottomry Bond (No. 14) Mortgage of a
crop (No. 36) Respondentia Bond (No. 47) or
Security Bond (No. 48).

(a) when possession of the property or any part The same duty as a
of the property comprised in such deed is given conveyance (No. 20) for a
by the mortgagor or agreed to be given: consideration or 13market value
equal to the amount secured by
such deed.

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15[(b) when possession is not given or agreed to The same duty16 as a Bottomry
be given as aforesaid ; Bond (No. 14) for the amount
secured by such deed.

Explanation:- A mortgagor who gives or has  

given to the mortgagee a power of attorney to
collect rents or gives or has given to the
mortgagee a lease, of the property mortgaged or
part thereof, is deemed to give possession
thereof within the meaning of this article ;

(c) 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; Three rupees

and for every Rs. 1,000 or part thereof secured Three rupees
in excess of Rs. 1000.

Exemption  
Instruments executed by persons taking
advances under the Land Improvement Loans
Act, 1883 (Central Act 19 of 1883), or the
Agriculturists', Loans Act, 1884, (Central Act 12
of 1884) or by their sureties as security for the
repayment of such advances.

36. Mortgage of a crop, 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. Forty paise37

and for every Rs. 200 or part thereof secured in Forty paise37
excess of Rs. 200.

(b) when the loan is repayable more than three  

months but not more than eighteen months from
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the date of the instrument--

for every sum secured not exceeding Rs. 100. Sixty paise37

and for every Rs. 100 or part thereof secured in Sixty paise37
exceed of Rs. 100.

37. Notarial act, that is to say, any instrument, Three rupees fifty paise54
endorsement, note, attestation, certificate or
entry not being a protest (No. 43) 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.

38. Note or Memorandum sent by a broker or  

agent to his principal intimating the purchase or
sale on account of such principal--

(a) of any goods exceeding in value twenty One rupee55

rupees ;

(b) of any stock or marketable security Subject to a maximum of fifty

exceeding in value twenty rupees. rupees,39 fifty paise39 for every
Rs. 10,000 or part thereof of
the value of the stock or
security.

39. Note of Protest by the Master of a Ship. Two rupees.40

*40. Partition--Instrument of [as defined by The same duty as a Bottomry

Section 2 (15)]. Bond (No. 14) for the amount

or the 13market value of the

separated share 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 market
value and not smaller than any
of the other shares, then one of
such equal shares) shall be
deemed to be that from which
the other shares are separated:
Provided always that--

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(a) when an instrument of

partition containing an
agreement to divide property in
severality is executed and a
partition is effected in
pursuance of such agreement,
the duty chargeable upon the
instrument effecting such
partition shall be reduced, by
the amount of duty paid in
respect of the first instrument,
but shall not be less than five
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 twenty-
five times the annual revenue.

(c) where a final order for

effecting 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, the duty on such
instrument shall not exceed
five rupees.

3[41. Partnership:--  
A. Instrument of,

(a) where the capital of the partnership does not One hundred rupees
exceed Rs. 5,000/

(b) in any other case. Five hundred rupees

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B. Reconstitution of,-  

(a) where immovable property contributed as Five percent on the market

share by a partner or partners remains with the value of the immovable
firm at the time of outgoing in whatever manner property remaining with the
by such partner or partners on reconstitution of firm.
such partnership;

(b) in any other case. Rupees five hundred

C. Dissolution of,-
 

(a) where the property which belonged to one 30[Three percent on the market
partner or partners when the partnership value equal to the market value
commenced is distributed or allotted or given to of the property distributed or
another partner or partners; allotted or given to the partner
or partners under the
instrument of dissolution in
addition to the duty which
would have been chargeable on
such dissolution if such
property had not been
distributed or allotted or given;

(b) in any other case. Rupees five hundred.]

42. Power of Attorney as defined by Section 2  

(21) not being a proxy--

18(a) when executed for the sole purpose of 17[Twenty rupees]

procuring the registration of one or more
documents in relation to a single transaction or
for admitting execution of one or more such
documents ;

(b) when authorising one person or more to act 17[Twenty rupees]

in a single transaction other than the case
mentioned in Clause (a) ;

(c) when authorising not more than five persons 17[Fifty rupees]
to act jointly and severally in more than one
transaction or generally ;

(d) when authorising more than five but not 17[Seventy-five rupees]
more than ten persons to act jointly and

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severally in more than one transaction or

generally ;

**(e) when given for consideration and The same duty as a

authorising the attorney to sell any immovable conveyance (No. 20) for a

property ; consideration or 13market value

equal to the amount of the
consideration

(f) in any other case ; 18[Twenty-five rupees] for each

person authorised

*[19[(g) when given for construction on, Five rupees for every one

development of, or sale or transfer (in any hundred rupees or part thereof

manner whatsoever) of, any immovable property on the market value of the

; property.]

N.B.:-The term "registration " includes every operation incidental to registration

under the Indian Registration Act, 1908 (Central Act 16 of 1908).

Explanation:- For the purposes of this article, more persons than one when
belonging to the same firm shall be deemed to be one person.

43. Protest of Bill or Note, that is to say, any Three rupees.50

declaration in writing made by a Notary, or other
person lawfully acting as such, attesting the
dishonour of a bill of exchange or promissory
note.

44. Protest by the Master of a ship, that is to Five rupees.50

say; any declaration of the particulars of her
voyage drawn up by him with a view to the
adjustment of losses or the calculation of
averages ; and every declaration in writing made
by him against the charters or the consignees for
not loading or unloading the ship, when such
declaration is attested or certified by a Notary or
other person lawfully acting as such.

45. Reconveyance of mortgaged property,--  

(a) if the consideration for which the property The same duty as a
was mortgaged does not exceed Rs. 1,000. Conveyance (No. 20) for a
consideration or market value
equal to the amount of such

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consideration as set forth in the

reconveyance

(b) in any other case. Fifty rupees.

Note:- Release of Mortgage Right should be charged with a maximum stamp duty
of Rs.50/- (Source: Vide Memo No. St/6569/88 dt. 11.10.88).

2046. Release, that is to say,  

5[(A) Any instrument (not being such a release  

as is provided for by Section 23-A) whereby a
person renounces a claim upon another person
or against any specified property --

(a) where the amount or value of the claim does Three rupees for every one
not exceed Rs. 1,000/-. hundred rupees or part thereof
on the consideration of such
release as set forth therein or
the market value of the
property whichever is higher
over which claim is
relinquished.

(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. 1000
fifteen rupees on the
consideration or market value
of the property whichever is
higher, over which claim is
relinquished]

B. Release of benami right. The same duty56 as a

Conveyance (No. 20) for a
consideration equal to the
value of the property as set
forth in the release.

31C. Release of right of redemption of a The same duty as a

mortgage with possession or of the right to conveyance (No. 20) for the

obtain reconveyance of property already amount of such consideration

conveyed as set forth in the release.

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47. Respondentia Bond, that is to say, any The same duty as a Bottomry
instrument securing a loan on the cargo laden or Bond (No. 14) for the amount
to be laden on board a ship and making of the loan secured.
repayment contingent on the arrival of the cargo
at the port of destination.

21[47-A. Sale as defined in Section 54 of the  

Transfer of Property Act, 1882 --

*(a) in respect of property situated in any local  

area comprised in a Municipal Corporation--

(i) where the amount or value of the Eight rupees for every one
consideration for such sale as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale whichever
is higher but does not exceed Rs. 1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty as under Clause
(i) for the first Rs. 1,000/- and
for every Rs. 500/- or part
thereof in excess of Rs. 1,000
forty rupees.

(b) in respect of property situated in any local  

area comprised in the Selection Grade or in
Special Grade Municipality ,--

(i) where the amount or value of the Seven rupees* for every one
consideration for such sale as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale whichever
is higher but does not exceed Rs. 1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty* as under

Clause (i) for the first Rs. 1,000
and for every Rs. 500/- or part
thereof in excess of Rs. 1,000
Thirty-five rupees.

(c) where the property is situated in any area  

other than those mentioned in Clauses (a) and
(b),--

(i) where the amount or value of the Six rupees* for every one

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consideration for such sales as set forth in the hundred rupees or part thereof.
instrument or the market value of the property
which is the subject matter of the sale,
whichever is higher but does not exceed Rs.
1,000/-.

(ii) where it exceeds Rs. 1,000/-. The same duty* as under

Clause (i) for the first Rs.
1,000/ - and for every Rs.
500/- or part thereof in excess
of Rs. 1,000 thirty rupees.]

22[(d) if relating to a multi-unit house or unit of  

apartment/flat/portion of a multi-storied building
or part of such structure to which the provisions
of Andhra Pradesh Apartments (Promotion of
Construction and Ownership) Act, 1987, apply:

*(i) where the value does not exceed Rs. Rupees Twelve thousand.

2,00,000/-

(ii) where it exceeds Rs. 2,00,000/- but does not Rupees Twelve thousand plus
exceed Rs. 3,50,000/-. 4% on the value above Rs.
2,00,000/-

(iii) where it exceeds Rs. 3,50,000/- but does not Rupees Eighteen thousand plus
exceed Rs. 7,00,000/- 6% on the value above Rs.
3,50,000/-

(iv) where it exceeds Rs. 7,00,000/- Rupees Thirty-nine thousand

plus 8% on the value above Rs.
7,00,000/-]

23[Explanation-I  
An agreement to sell followed by or evidencing
delivery of possession of the property agreed to
be sold shall be chargeable as a "Sale" under this
Article:

Provided that, where subsequently a sale deed is

executed in pursuance of an agreement of sale
as aforesaid or in pursuance of an agreement
referred to in Clause (b) of Article 6, the stamp
duty, if any, already paid or recovered on the

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agreement of sale be adjusted towards the total

duty leviable on the sale deed.

Explanation-II

For the purposes of Clause (d),

(i) "unit" includes a flat, apartment, tenement,

portion or semi-finished part of such structure;
and

(ii) "value" means the consideration or value of

the apartment/flat/portion or semi-finished part
of such structure of multistoried building as
declared in the document by the seller and
builder or market value whichever is higher.]

24[48. Security bond or mortgage deed executed 3 per centum of the value of

by way of security for the due execution of an the security subject to a

office or to account for money or other property maximum of rupees one

received by virtue thereof, or executed by a hundred51.

surety to secure the due performance of a
contract.

Exemptions  
Bond or other instruments when executed--

(a) by any person for the purpose 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 pre
mensem ;

(b) executed by persons taking advances under

the Land Improvement Loans Act, 1883 (Central
Act 19 of 1883) or the Agriculturists' Loans Act,
1884 (Central Act 12 of 1884), or by their
sureties as security for the repayment of such
advances;

(c) 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.]

*[25[49. Settlement-- The same duty as a Bottomry

Bond (No. 14) for a sum equal
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A. Instrument of (including a deed of dower)-- to the amount or market value

of the property settled as set
forth in such settlement :

32(a) settlement in favour of a member or Provided that, where an

members of a family. 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.

Explanation:- For the purpose of this article "family" means father, mother,
husband, wife, brother, sister, son, daughter and includes grand father, grand
mother, grand child, adoptive father or mother, adopted son or daughter.

33(b) in any other case 36Two rupees for every

hundred rupees or part thereof
of the market value of the
property which is the subject
matter of settlement.

Exemption
 

Deed of dower executed on the occasion of a

marriage between Muslims.

B. Revocation of--- The same duty as a Bottomry

Bond (No. 14) for a sum equal
to the amount or value of the
property concerned as set forth
in the instrument of revocation
but not exceeding ninety
rupees].

50. Share warrant to bearer issued under the One and a half times the duty
Companies Act, 1956 (Central Act I of 1956). payable on a Conveyance (No.

20) for a consideration 13or

market value equal to the

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nominal amount of the shares

specified in the warrant.

51. Shipping Order for or relating to the Twenty paise50.

conveyance of goods on board of any vessel.

52. Surrender of Lease--  

(a) when the duty with which the lease is The duty with which such lease
chargeable does not exceed thirty rupees; is chargeable57.

(b) in any other case. Thirty rupees57.

53. Transfer (whether with or without  

consideration):-

(a) of debentures, being marketable securities One half of the duty payable on
whether the debenture is liable to duty or not, a Conveyance (No. 20) for a
except debentures provided for by Sec. 8. consideration 13or market value
equal to the face amount of 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 The duty with which such bond,
policy of insurance does not exceed thirty mortgage deed or policy of
rupees. insurance is chargeable.

(ii) in any other case. Thirty rupees

(c) of any property under the Administrators - Thirty-five rupees

General Act, 1963 (Central Act 45 of 1963);

(d) of any trust-property from one trustee to Thirty rupees or such smaller
another trustee or from a trustee to a amount as may be chargeable
beneficiary. under Clauses (a) and (b) of
this Article.

Exemptions  
Transfers by endorsement

(a) of a bill of exchange, cheque or promissory

note,

(b) of a bill of lading, delivery order warrant for

goods, or other mercantile document of title to
goods ;

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(c) of a policy of insurance ;

(d) of securities of the Central Government.

54. Transfer of lease by way of assignment and The same duty as a

not by way of under-lease. Conveyance (No. 20) for a

consideration 13or market value

equal to the amount of the
consideration for the transfer.

55. Trust--  
A. Declaration of- of, or, concerning any property The same duty as a
when made by any writing, not being a will or a 26[Conveyance (No. 20)] for a
declaration as provided in Section 2 (24). sum equal to the amount or
value of the property
concerned, as set forth in the
instrument ; but not exceeding
17[two hundred rupees58].

B. Revocation of -- of, or, concerning, any The same duty as a

property when made by any instrument other 26[Conveyance (No. 20)] for a
than a will. sum equal to the amount or
value of the property
concerned, as set forth in the
instrument, but not exceeding
17[one hundred rupees42].

56. Warrant for goods, that is to say, any One rupee fifty paise40.
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, ware-house or wharf, such
instrument being signed or certified by or on
behalf of the person in whose custody such
goods may be.

1. Substituted for the words "Five Rupees" by A.P. Act 22 of 1989, w.e.f. 1-4-1990.

2. Article 6 substituted by A.P. Act 21 of 1995, w.e.f. 1-4-1995, vide G.O. Ms. No. 173, Rev. (Regn.-II) dated 31-3-1995.

*. Amended As per G.O. Ms. No. 581 dated 30-11-2013, See Page No. 307 for detailed G.O. Registration Fee 0.5% as per G.O. No.

463 dated 17-08-2013. See for Details page 304.

3. Substituted by A.P. Act No. 19 of 2005 w.e.f. 1-8-2005.

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4. Note:-- Registration charges for Deposit of title deeds: 0.1% on the loan amount subject to a maximum of Rs. 1000/- vide G.O.

Ms. No. 2045 (Reg. I), dated 28.11.05 w.e.f. 01.12.05.

*. Note: If Mortgage is created by deposit of title deeds, it is not required to be registered. Hence in such cases, Stamp Duty will

have to be paid on debenture certificates.

5. Substituted by A.P. Act 17 of 1986 w.e.f. 16-8-1986.

6. Inserted by Act 22 of 1971 which came into force from 16-1-1973.

7. Inserted by A.P. Act No. 19 of 2005 w.e.f. 1-8-2005.

Note:-- Karnataka Stamp Act:-- Exemption -- Amalgamation of sick companies with others, under the orders of B.I.F.R.

8. Proviso inserted by Act 17 of 1986, w.e.f. 16-8-1986.

9. Substituted by A.P. Act 22 of 1989, Section 2 (d), w.e.f. 1-4-1990.

10. Substituted for "five rupees" by A.P. Act 22 of 1989, Section 2 (e), (w.e.f. 1-4-1990).

11. Substituted for "twenty rupees" by A.P. Act No. 19 of 2005 w.e.f. 1-8-2005.

12. Substituted for "twenty paise" by Ibid.

13. A.P. Act XXII of 1971.

14. Reduced the rates vide GO Ms. No. 408, Rev. (Regn. I) Dept, dated 11-5-2010, Printed infra.

15. Housing Loans and assignment of debt on housing loans (vide G.O.Ms.No.304, Rev. (Reg.-I), Dept. dated 27-03-04.

16. Rates reduced from 3% to 0.5% of the amount secured by such deeds vide GO Ms. No. 409, Rev. (Regn I) Dept., dated 11-5-

2010 Printed infra.

* For reductions please see Item 143 of the Chapter Reductions and Remissions, printed infra.

Note:-- Registration charges Rs. 1000/- vide G.O. Ms. (Reg. I), dated 28.11.05, w.e.f. 01.12.05.

17. Substituted by A.P. Act 22 of 1989 w.e.f. 1-4-1990.

18. Note:-- Clauses (a) to (d) and (f) Registration charges Rs. 100/- vide GO. Ms. No. 2045/ Reg.I), dated 28.11.05 w.e.f. 01.12.05.

19. Inserted by A.P. Act 21 of 1995, Section 2 (b) w.e.f. 1-4-1995.

** Note:-- Clauses (c) and (g) Registration charges Rs. 1000/- vide G.O. Ms. No. 2045 (Reg. I), dated 28.11.05 w.e.f. 01.12.05.

Article 1(D) and 1(F) of Registration charges omitted by same G.O. Ibid.

* For reductions please see Item 142, of the Chapter Reductions and Remissions, printed infra.

20. Note:-- (I) Registration charges Rs. 1000/- vide GO. Ms. No. 2045 (Reg. I) dated 28.11.05 w.e.f. 01.12.05.

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(2) Noti. II issued in G.O.Ms. No. 1129, Rev. (Regn. I) Dept., dated 13-6-2005, withdrawn by G.O.Ms. No. 1169, Rev.

(Regn. I) Dept., dated 15-9-2010

21. Article 47-A inserted by A.P. Act 17 of 1986, w.e.f. 16-8-1986.

* Art. 47A a to c whose value does not exceed Rs. 1,50,000/- applies (vide G.O.Rt.No. 1432, Rev.(Reg) dated 20-11-95.

22. Inserted by A.P. Act No. 21 of 1995, w.e.f. 1-4-1995.

* Rates reduced to 5% in all areas of A.P. by GO. Ms. No. 719, Rev. (Regn.I) Dept., dated 30-7-2010, w.e.f. 1-8-2010.

* For reductions please see Item 141. Note:- Reduced the Stamp Duty, chargeable under 47A(d) on sale deeds relating to

Apartments, whose value does not exceed Rs. 1,50,000 has been reduced to that chargeable under Act 47(a) to (c) as the case may

be [GO. Rt.No.1432 Rev. (Reg.-I) Dept. dated 20-11-95].

23. Substituted by A.P. Act No. 21 of 1995, w.e.f. 1-4-1995.

24. Art. 48 and entries thereto subs, by A.P. 22 of 1989 w.e.f. 1-4-1990.

* Note:-- (1) Registration charges Rs.1000/- vide G.O.Ms.No.2045 (Regn.1) dated 28-11-2005, w.e.f. 1-12-2005.

(2) Notification III issued in G.O.Ms. No. 1129, Rev (Regn. I) Dept., dated 13-6-2005 withdrawn by G.O.Ms. No. 1171, Rev.

(Regn. I) Dept., dated 15-9-2010.

25. Art. 49 and entries thereto Sub. by A.P. 22 of 1989 w.e.f. 1-4-1990.

26. Substituted, for expression "Bottomry Bond 14" by A.P. Act 22 of 1989, w.e.f. 1-4-1990.

27. Stamp Duty Reduced from 5% to 4% vide G.O. Ms. No. 582, Rev. (Regn. I) Dept. dated 30-11-2013.

*. Stamp Duty Reduced from 5% to 4% vide G.O. Ms. No. 582, Rev. (Regn. I) Dept. dated 30-11-2013. See also Appendix B.

Reduction and Remission infra.

28.  (a) Gift in favour of relatives as defined u/s 56(2) of I.T. Act, 1961 and Govt/local bodies/UDAs. Stamp Duty reduced from 5%

to 1%, vide G.O. Ms. No. 585, Rev. (Regn. I) Dept. dated 30-11-2013. See App. B, Reductions & Remissions infra.

(b) Gift in other cases. Stamp Duty reduced from 5% to 4% vide G.O. Ms. No. 585, Rev. (Regn. I) Dept. dated 30-11-2013. See

App. B, Reductions & Remissions infra.

29. Stamp Duty revised by G.O. Ms. No. 588 dt. 04-12-2013 for details see page No. 313.

30. Substituted for 5% vide G.O. Ms. No. 584 dt. 30-11-2013, for details see page No. 311.

31. Rate of Stamp Duty fixed Rs. 1,000/- vide G.O. Ms. No. 584, Rev. (Regn. I) Dept. dated 30-11-2013.

32. Stamp Duty reduced from 3% to 1% vide G.O. Ms. No. 585, Rev. (Regn. I) Dept. dated 30-11-2013.

33. Stamp Duty reduced from 6% to 2% vide G.O. Ms. No. 585, Rev. (Regn. I) Dept. dated 30-11-2013.

34. G.O. Ms. No. 588, Revenue (Registration-I), dated 04-12-2013. For details see Page No. 313.

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35. Stamp Duty Revised by G.O. Ms. No. 588 dt. 04-12-2013 for details see Page No. 313

36. Stamp Duty has been reduced to 2% vide G.O. Ms. No. 585 Rev. (Regn-I) Dept., dt. 30.11.2013. For details see Page No. 312.

37. Stamp Duty fixed as Rs. 1/- (Rupee One) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

38. Stamp Duty fixed as Rs. 50/- (fifty rupees) by ibid.

39. Stamp Duty fixed as Rs. 100/- (One hundred rupees) by ibid.

40. Stamp Duty fixed as Rs. 20/- (Twenty rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

41. Stamp Duty fixed as Rs. 5/- (five rupee) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

42. Stamp Duty fixed as Rs. 500/- by ibid.

43. Stamp Duty fixed as Rs. 50/- (for value upto Rs. 50,000/-) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept.,

dt. 23-7-2015.

44. Stamp Duty fixed as Rs. 100/- (for value exceeding Rs. 50,000/- to 2,00,000) by ibid.

45. Stamp Duty fixed as Rs. 200/- (for value exceeding Rs. 2,00,000/-) by ibid.

46. Stamp Duty fixed as Rs. 200/- (Agreements not susceptible for value) by ibid.

47. Stamp Duty fixed as Rs. 100/- (Rupees Hundred only) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-

7-2015.

48. Stamp Duty fixed as Rs. 50/- (fifty Rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

49. Stamp Duty fixed as Rs. 300/- (Three Hundred) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-

2015.

50. Stamp Duty fixed as Rs. 10/- (Ten Rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

51. Stamp Duty fixed as Rs. 500/- (five hundred rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-

7-2015.

52. Stamp Duty fixed as Rs. 250/- (two hundred and fifty rupees) by ibid.

53. Stamp Duty fixed as Rs. 2/- (two rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

54. Stamp Duty fixed as Rs. 10/- (Ten rupees) by ibid.

.
55 Stamp Duty fixed as Rs. 5/- (five rupees) by ibid.

56. Stamp Duty fixed as 3% by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt. 23-7-2015.

57. Stamp Duty fixed, subject to a maximum of Rs. 500/- by ibid.

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58. Stamp Duty fixed as Rs. 1,000/- (one thousand rupees) by Govt. of Telangana, vide G.O. Ms. No. 120, Rev. (Regn.I) Dept., dt.

23-7-2015.

  

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