jktlfkku lvkei vf/kfu;e] 1998 dh vuqlwph esa of.kzr...

Article Wise Notification Landscape (Final).docx 1

jktLFkku LVkEi vf/kfu;e] 1998 dh vuqlwph esa of.kZr vkfVZdy vuqlkj mDr vf/kfu;e dh /kkjk&9 dh mi/kkjk ¼1½ ds vUrxZr fofHkUu vf/klwpukvksa ds }kjk LVkEi M~;wVh esa nh xbZ fj;k;rsa %&

Øa la-

vuqPNsn la[;k o vuqlwph vuqlkj fj;k;r

vf/klwpuk Øekad fnukad LVkEi M~;wVh esa nh xbZ NwV dk fooj.k * 1 2 3 4 5

1- 1. Acknowledgement (vfHkLohd`fr)

- - -

2- 2.Administration bond (vfHkLohd`fr)

- - -

3- 3- Adoption Deed - - - 4- 4- Affidavit

Exemptions: Affidavit or declaration in writing when made ,-

(a) as a condition of enrolment in the Indian Army or the Indian Air Force;

(b) for the immediate purpose of being filled or used in any court or before the officer or any court; or

(c) for the sole purpose of enabling any person to receive any pension or charitable allowance

1. F.49(54)RS/53 15.02.1955 Affidavit made by the lessee of a fishery declaring that the property tendered by him as security for the due payment of rent for the fishery is free from encumbrances.

2. F.49(54)RS/53 15.02.1955 Affidavit or declaration in writing when made,as a condition of enrolement, in the Police department. 3. F.2(18)E&T/56/1 10.12.1957 Banking company in liquidation on any transfer, mortgage, assignment, certificate, affidavit, bond or any other

instrument or writing whatsoever, and any copy thereof, shall be remitted. Nothing in this remition applies to bills of exchange, cheques, promissory notes, bills of landing; letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts

4. F.2(16)FD/RT/64 26.09.1964 Affidavits produced before Magistrates, Sub-Divisional Officers and Tehsildars by goldsmiths rendered unemployed due to Gold Control rules, 1963 contained in Part XII-A of the Defence of India Rules, 1962, for issue of certificates of their being such Goldsmiths.

5. F.2(5)FD/CT/72 S.O.279 (70)

22.11.1972 Affidavit executed by an applicant in support of an application for grant of pension under the scheme of pension to freedom fighters evolved by the Government of India.

6. F.2(23)/FD/TAX/ Div./97- 112

27.11.1998 Affidavit, Agreement deed, Guarantee deed, Mortgage deed, hypothecation deed, hypothecation cum guarantee deed, letters of continuance and any other document (including Affirmation of declaration in the cases of persons by law allowed to affirm or declare instead of swearing) executed for the purpose of getting loan from a 'Bank' as defined in clause (d) of section (2) of the Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act 1974 or from a 'Financing Bank' as defined in clause (g) of section 2 of Rajasthan Co-operative Society Act, 1965 or from 'Co-operative Bank' or 'Credit Society' as defined in clause (g) and (i) respectively of rule 2 of Rajasthan Co-operative Society Rules, 1966, by— i. an Agriculturist for Agricultural purpose as defined in section 2(a) of the Rajasthan Agricultural Credit

Operations (Removal of Difficulties) Act, 1974. ii. a beneficiary identified and certified as such by the project officer/Director of the concerned DRDA or the

Collector of the District under the S.F.D.A./D.P.A.P./SA/D.A.H.H.P./Antyodaya IRDP, SETUP and ANY Other Programme for any purpose approved under the said programmes.

iii. A person who stands a Guarantor for an Agriculturist or a beneficiary referred to in clause (i) and (ii) above to


ensure repayment of a loan, and a beneficiary identified and certified as such by the Vikas Adhikari seeking loan assistance for construction of a dwelling house in a rural area.

7. F.2(34)foÙk@dj@08&50

27.08.2008 Hkkjr ljdkj dh o`{k }kjk Hkw&ty d`f=e iquZHkj.k ;kstuk ds vUrxZr y?kq ,oa lhekUr fdlkukas dks ns; vuqnku gsrq fu"ikfnr fd;s tkus okyk ifjopu i= ¼Under taking½ ij ns; eqnzkad 'kqYd jkf'k 10@& :Ik;s dk ifjgkj fd;k tkrk gSA

8. F.12(22)FD/TAX/2010-98

09.03.2010 Affidavits executed within the State of Rajasthan for the purpose of obtaining Caste Certificate, Domicile Certificate or required with reference to application for admission in educational institution or for grant of academic scholarship.

9. F.5(21)FD/TAX/2010-61

19.08.2010 jktLFkku jkT; ds Hkhrj tUe izek.k&i=] eR;q izek.k&i= ,oa fookg iath;u izek.k i= izkIr djus ds iz;kstuksa ds fy, fu"ikfnr 'kiFk i=ksa ij izHkkfjr LVkEi 'kqYd dk ifjgkj fd;k tk;sxkA

5. 5.Agreement or memorandum of an agreement—

Exemption : Agreement or memorandum of agreement-

(a) for or relating to the sale of goods or merchandise exclusively, not being a Note or Memorandum chargeable under No. 40;

(b) made in the form of tenders to the Government for or relating to any loan.

1. F.49(54)RS/53 15.02.1955

Agreement or memorandum of an agreement, where by the owner or occupier of land in a village agrees to relinquish his rights there in to the Government, and to accept rights in other land in exchange for the rights so relinquished,--shall be reduced to four annas. Instrument executed by a landlord where by he agrees to remit rent due from a tenant in consideration of a remission granted by the Government in respect of his own rent. Agreement or counterPart of an agreement executed in the course of arrangement made by the local Government for the collection of land revenue and arreares, shall be remitted. Agreement for the grazing of cattle. Agreement executed by a private medical practitioner on acceptance of service under the Government of India as a Surgeon to the Indian Government Forces with the tempprary ranks of Lieutenant in the Indian Medical Service. Letter which a person depositing money in a Post Office Saving Bank as security to the Government or a Local authority for the due execution of an office or for the fulfilment of a contract or for any other purpose, is required to address to the Postmaster incharge of the Post Office saving bank agreeing to special condition with respect to the application and withdrawal of the money deposited and the payment of interest accruing due thereon. Agreement made with a Railway Company or Administration for the conveyance of goods. Agreement or indemnity bond given to a Railway Authority by a passenger permitted to traval without payment of fare indemnifying such Authority or Company from any claim for damages in case of accident or injury. Agreement or indemnity bond given to a Railway Authority by a consignee (when the Railway receipt is not produced) in respect of the delivery of articles carried at half parcels rates or at goods rates namely: fresh fish, fruits, vegetables, bazar baskets, bread, meat, ice and other perishable articles. Agreement made with the Railway Company or Administration which purports to limit the responsibility of the Company or Administration as declared by the Indian Railways Act, 1890(IX of 1890), section 72, sub-section (1) and is in a form approved by the Government of India under sub-section (2) of that section. Agreement paper passed by a contractor of a Supply and Transport Crops where his security deposit is transferred to a Post Office Saving Bank. Agreement or declaration by which a tender made to a supply and Transfer officer is accepted as a contract, where the deposit of the contractor as security for his contract is made in Government of India Promissory Notes or in cash.


F.49(54)RS/53 15.02.1955

Agreement between an employer and a work man employed by or under him regarding the payment of compensation under the Work men's Compensation Act, 1923 (VIII of 1923). Mortgage-deed or agreement excuted by an officer of the Govt. for securing the repayment of an advance received by him from the Government for the purpose of purchasing a motor car, a motor boat, a motor cycle, a horse, a cycle or a typewriter. Agreement or memorandum of agreement relating to the hire of a bicycle for a period of less than a week. Agreement executed by an officer of the Government relating to the repayment of an advance received by him from the Government for defraying the cost of passages for himself or his family or both. Agreement, bond or security bond required to be executed by or on behalf of the holder of a scholarship or stipend awarded by Government.

2. D.15/ID/E&T/56 17.03.1956 Agreements and mortgage deeds executed in favour of the government of Rajasthan in connection with the advance of loan by the Government for small-Scale and Cottage Industries.

3. D.8946/F.2(33) E&T/56

26.03.1957 Agreement and mortgage-deeds executed in favour of All India Khadi & Village Industries Board in connection with the advance of loan by the said Board for Small Scale & Cottage Industries, shall be reduced by 50% percent.

4. F.2(18)E&T/56/1 10.12.1957 Banking company in liquidation on any transfer, mortgage, assignment, certificate, affidavit, bond or any other instrument or writing whatsoever, and any copy thereof, shall be remitted. Nothing in this remition applies to bills of exchange, cheques, promissory notes, bills of lading; letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts

5. F.2(28)E&T/60 18.11.1960 Agreements and mortgage deeds executed in favour of any Panchayat Samiti in connection with an advance of loans by it.

6. F.2(20)E&T/60 09.01.1961 The Stamp duty on the Agreements and mortgage deeds" executed in favour of the Rajasthan Khadi and Village Industries Commission through the said Board for the development of Khadi and Village Industries.

7. F.2(32)FD (RT) /64 16.12.1964 Agreements and mortgage deeds executed by the Rajasthan Khadi and Village Industries Board, Jaipur, in favour of the Khadi and Village Industries Commission in connection with the advance of loans by the said Commission for the development of Khadi and Village Industries.

8. F.2(6)FD/CT/70-4 17.04.1970 (i) agreements and bonds executed by adult apprentice or the guardian of a minor apprentice under the National Apprenticeship Training Scheme and (ii) Contracts of Apprenticeship executed under section 4 (i) (a) of the Apprentices Act, 1961 (Central Act L II of 1961).

9. F.1(5)FD/GR.IV/ 76-SO 187

31.07.1976 Documents executed with State Bank of India and its subsidiaries for securring loans under the scheme of Differential Rates on advances, provided the amount of loan does not exceed Rs. 5000/- in an individual case, shall be reduce by 50% (fifty percentage)

10. F.1(1)FD/GR.IV/69-SO 388

16.11.1976 Documents executed in favour of a Gramin Bank established under the Regional Rural Banks Act 1976, for securing the repayment of loan provided the amount of loan does not exceed Rs. 5000.00 (Rs. Five thousand) in an individual case.

11. F.2(5)/FD/GR.IV/79/ GSR 34

29.07.1985 jkT; ljdkj fu/kkZfjr p;u izfØ;k ds vUrxZr p;fur xjhc 'kgjh ifjokjksa dks cSadksa ls _.k ysus ij LVkEi M~;wVh ls eqDr fd;s tkus ds laca/k esa fu"ikfnr nLrkostksa ij LVkEi M~;wVh dh iw.kZ fj;k;rA


p;u izfØ;k xjhc 'kgjh ifjokjksa dk p;u lacaf/kr ftyk/kh'kksa }kjk mDr 'kgj esa uxj ikfydk] lekt dY;k.k foHkkx] f'k{kdx.k ;k vU; deZpkfj;ksa dks euksuhr dj izR;sd eksgYyk okMZ ds fy, p;u lewg xfBr fd;k tk;sxkA bl izdkj izR;sd p;fur ifjokjksa dks izi= 3 esa fu/kkZfjr E;wfufliy cksMZ vk;qDr@vf/k'kk"kh vf/kdkjh }kjk ifji= fn;k tk;sxkA fofHkUu izdkj dh df"k y?kq xg m|ksx] NksVs ,oa vkfFkZd lgk;rk gsrq rduhdh ekin.M fof'k"V ;kstuk laxBu }kjk fu/kkZfjr fd;s gSa] ftudh lwph ifj;kstuk izfrosnu ds lkFk layXu dh xbZ gSA bl lwph esa 122 ds vfrfjDr vU; fdlh ifj;kstuk gsrq Hkh _.k lqfo/kk nh tk ldrh gSA fdUrq ;fn ,slh ifj;kstuk dh ykxr dher 2000@& rd gks rks ,slh bdkbZ dh ykxr] dher o rduhdh ekin.M cSadksa dh ftyk Lrjh; leUo; lykgdkj lfefr ls Lohdfr djkbZ tk ldsxh] fdUrq Lohdfr mijkUr mDr bdkbZ Lohdr rduhdh ekin.M fof'k"V ;kstuk laxBu dks izsf"kr djus gksxsaA :Ik;s 2000@& ls Åij dh ykxr dher okyh ifj;kstuk gsrq ykxr bdkb;ksa ,oa rduhdh ekin.M rS;kj dj fof'k"V ;kstuk laxBu ds lk[k lEHkkx dks izsf"kr dj mUgsa jkT; Lrjh; rduhdh lfefr }kjk Lohd`r djk;k tkosxkA

12. F.2(6)/FD/GR. IV/86

08.03.1988 Documents executed for securing the repayment of loan in the NONFARM SECTOR under the various schemes provided the amount of loan does not exceed Rs. 25,000/- (Rupees Twenty five thousand), in an individual case.

13. F.2(6)/foRr@xqzi 4@86

31.08.1990 lifBr vf/klwpuk fnuakd 29-03-01

d`f"k fHkUu lsDVj ds fy, fofHkUu ;kstukvksa ds v/khu fn;s x;s _.k dh izkfIr ds fy;s lqj{kk dh n`f"V ls fu"ikfnr fd;s tkus okys izys[kks ij LVkEi ’kqYd dh NwV gksxh ijUrq ’krZ ;g gS fd efgykvks ds ekeys esa _.k dh jde :i;s 1]00]000@& ¼,d yk[k :Ik;s½ rFkk vU; ekeyks esa :i;s 75000@&¼:i;s ipgŸkj gtkj½ gksxhA

14. F.2(15)FD/TAX Div./ 98- 73

14.08.1998 Agreement to be executed between RVVNL and consumers for providing of Electricity connection shall be reduced to Rs. 10

15. F.2(23)/FD/TAX/Div./97-112

27.11.1998 The stamp duty shall be remitted on affidavit, Agreement deed, Guarantee deed, Mortgage deed, hypothecation deed, hypothecation cum guarantee deed, letters of continuance and any other document (including Affirmation of declaration in the cases of persons by law allowed to affirm or declare instead of swearing) executed for the purpose of getting loan from a 'Bank' as defined in clause (d) of section (2) of the Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act 1974 or from a 'Financing Bank' as defined in clause (g) of section 2 of Rajasthan Co-operative Society Act, 1965 or from 'Co-operative Bank' or 'Credit Society' as defined in clause (g) and (i) respectively of rule 2 of Rajasthan Co-operative Society Rules, 1966, by— i. an Agriculturist for Agricultural purpose as defined in section 2(a) of the Rajasthan Agricultural Credit



iii. A person who stands a Guarantor for an Agriculturist or a beneficiary referred to in clause (i) and (ii) above to ensure repayment of a loan, and a beneficiary identified and certified as such by the Vikas Adhikari seeking loan assistance for construction of a dwelling house in a rural area.

16. i-2¼9½foRr@dj&vuq-@ 2001&ikVZ

27.02.2002 foÙkh; laLFkkvksa@cSadkas }kjk iqjkuh _.k jkf'k o C;kt jkf'k dks uohu _.k jkf'k esa 'kkfey djrs gq, lEiw.kZ jkf'k ds laca/k esa fu"ikfnr izfrHkwfr lacaf/kr nLrkost ftl ij jktLFkku eqnzkad vf/kfu;e] 1998 dh vuqlwph ds vkfVZdy&5]6 rFkk 50 ds vUrZxr eqnzkad dj ns; gSA mDr _.k jkf'k esa ls iqjkuh _.k jkf'k ftlds laca/k esa iwoZ esa eqnzkad dj vnk fd;k tk pqdk gS ij ns;

17. F.12(14)/FD/TAX Div./ 2006-147

08.03.2006 Documents executed for purpose of getting loan from banks under the Differential Rate of Interest (D.R.I.) Scheme of the Central Government and Self Help Group Scheme of Women and Child Development Department, Government of Rajasthan.


18. F.2(23)/FD/TAX/ 2004-53

20.05.2006 Deed of assignment of debt and mortgage along with the aggreement of assignment of mortgage debt and the matters incidental there of, executed between Government of Rajasthan and State Bank of Bikaner and Jaipur for transferring of housing loan portfolio of its employees to the State Bank of Binkaner & Jaipur.

19. F.12(99)/FD/TAX/ 07-67

14.02.2008 Instruments executed for taking loan to set up a Micro Small Enterprise (but not being a medium enterprise) as defined in the Micro Small and Medium Enterprises Development Act, 2006 (Central Act No.27 of 2006), in the state, shall be reduced and charged,- i. Rs. 100/- per document in case of loan agreements and deposit of title deed and lease contract, and

ii. Rs. 500/- per document in case of simple mortgage with or without transfer of possession of property. 20. F.12(22)/FD/TAX/

2010- 97 09.03.2010 Document of inter-se-agreement executed for the purpose of obtaining loan by the members of any Women Self

Help Group within such Groups irrespective of whether such Self Help Group is affiliated or not to any department/agency of Central Government or State Government.

21. F.2(97)FD/Tax/ 2010-11

25.04.2011 Instruments executed for taking loan to set up a Micro, Small or Medium Enterprise as defined in the Micro, Small and Medium Enterprise Development Act, 2006 (Central Act No. 27 of 2006), or enhancing credit facilities or transfer of loan account from one bank to another by Micro, Small and Medium Enterprise, in the State, shall be reduced and charged :-

(i) Rs. 100/- per document in case of loan of agreements and deposit of title deed and lease contract and (ii) Rs. 100/- per document in case of simple mortgage with or without transfer of possession of property.

22. F.2(42)FD/Tax/ 09-93

12.03.2012 Instruments of loan agreements for restructuring of the existing loans as well as for fresh loans, to be executed between the period 28.12.2011 to 30.04.2012 by the Jaipur Vidyut Vitran Nigam Ltd., Ajmer Vidyut Vitran Nigam Ltd. or Jodhpur Vidyut Vitran Nigam Ltd. with various banks/Financial Institutions.

23. F.2(42)/FD/Tax/ 09-50

26.07.2012 Instruments of loan agreements for restructuring of the existing loans as well as for fresh loans, to be executed between the period 01.05.2012 to 31.03.2013 by the Jaipur Vidyut Vitran Nigam Ltd, Ajmer Vidyut Vitran Nigam Ltd. or Jodhpur Vidyut Vitran Nigam Ltd. with various banks/financial Instituions, shall be exempted.

24. F.2(42)FD/Tax/ 2009-09

16.04.2013 Instruments of loan agreements for restructuring of the existing loans as well as for fresh loans, to be executed between the period 01.05.2012 to 31.03.2014 by the Jaipur Vidyut Vitran Nigam Ltd. Ajmer Vidyut Vitran Nigam Ltd. or Jodhpur Vidyut Vitran Nigam Ltd. with various banks/Financial Institutions.

25. F.2(42)/FD/Tax/ 2009-67

20.09.2013 Instruments of loan agreements to be executed between the period 01.09.2013 to 31.03.2014 by the Rajasthan Rajya Vidyut Prasaran Nigam Ltd. and Rajasthan Rajya Vidyut Utpadan Nigam Ltd. with various banks/Financial Institutions.

26. F.4(15)FD/TAX/ 2014-49

14.07.2014 Agreement or memorandum of an agreement under clause (e) of Article 5 and power of attorney under clause (eee) of article 44 of the Schedule of the Act shall be reduced and charged as under :- 1. One percent of the market value of the land where developer or promoter is not given powers under the

agreement or memorandum of an agreement or power of attorney to sale any part of developed property. 2. Where developer or promoter under the agreement or memorandum of an agreement or power of attorney is

given powers to sale any part of the developed property :- (a) two percent of the market value of the proportionate part of the land under developed property agreed to

be given to promoter or developer in consideration; and


(b) one percent of the market value of the remaining proportionate part of the land. 27. F.2(51)FD/Tax/

2014-6 15.04.2015 Stamp Duty Chargeable on the following instruments shall be remitted :-

1. Partnership and Development Agreement executed on 07.08.05 between the Government of Rajasthan and Road Infrastructure Development Company of Rajasthan Limited and Infrastructure Leasing and Financial Services Limited.

2. Amendment in Articles of Association of Road Infrastructure Development Company of Rajasthan Limited due to increase in authorised share capital from Rs. 300 crore to 1000 crore.

3. Share Certificates to be issued by Road Infrastructure Development Company of Rajasthan Limited in pursuance of increase in authorised share capital.

28. F.2(42)FD/Tax/ 2009-81

28.08.2015 Stamp duty chargeable on the instruments of loan agreements for restructuring of the existing loans as well as for for fresh loans, to be executed up to 31.03.2020 by the Jaipur Vidyut Vitran Nigam Ltd., Ajmer Vidyut Vitran Nigam Ltd., Jodhpur Vidyut Vitran Nigam Ltd., Rajasthan Rajya Vidyut Prasaran Nigam Ltd. or Rajasthan Rajya Vidyut Utpadan Nigam Ltd. with various banks/Financial Institutions, shall be remitted.

29. F.4(6)FD/Tax/ 2016-225

08.03.2016 Stamp duty chargeable in excess of rupees ten lakh on the instruments specified in clause (d) of Article 5 of the schedule of the said Act, shall be remitted.

30. F.4(6)FD/Tax/ 2016-227

08.03.2016 Stamp duty chargeable on the instrument of loan upto rupees ten lakh executed by or on behalf of student for educational purposes, shall be remitted. This shall have effect upto 31.03.2017.

31. F.4(6)FD/Tax/ 2016-228

08.03.2016 Stamp duty chargeable on the instrument of loan upto rupees ten lakh executed for the purposes of establishment of Start-up by any individual, or group of individuals or students who are eligible to receive support under the Rajasthan Start-up Policy, 2015, shall be remitted. This shall have effect upto 31.03.2017.

32. F.4(6)FD/Tax/ 2016-229

08.03.2016 Stamp duty chargeable on the instrument of cash credit, overdraft or termloan upto rupees ten lakh executed by banks or financial institutions under the scheme of Micro Units Development and Refinance Agency (MUDRA), shall be remitted. This notification shall remain in force upto 31.03.2017.

6. 6. Agreement relating to the deposit of title deeds, pawn or pledge Exemptions : Instruments of pawn or pledge of agricultural produce, if unattested.

1. F.49(54)RS/53 15.02.1955 Unattested documents of pawn or pledge of goods. 2. F.2(23)/FD/TAX/

Div./ 97-112 27.11.1998 Affidavit, Agreement deed, Guarantee deed, Mortgage deed, hypothecation deed, hypothecation cum guarantee

deed, letters of continuance and any other document (including Affirmation of declaration in the cases of persons by law allowed to affirm or declare instead of swearing) executed for the purpose of getting loan from a 'Bank' as defined in clause (d) of section (2) of the Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act 1974 or from a 'Financing Bank' as defined in clause (g) of section 2 of Rajasthan Co-operative Society Act, 1965 or from 'Co-operative Bank' or 'Credit Society' as defined in clause (g) and (i) respectively of rule 2 of Rajasthan Co-operative Society Rules, 1966, by— i. an Agriculturist for Agricultural purpose as defined in section 2(a) of the Rajasthan Agricultural Credit




iii. A person who stands a Guarantor for an Agriculturist or a beneficiary referred to in clause (i) and (ii) above to ensure repayment of a loan, and a beneficiary identified and certified as such by the Vikas Adhikari seeking loan assistance for construction of a dwelling house in a rural area.

3. i-2¼9½foÙk@dj& vuq-@2001&ikVZ

27.02.2002 foRrh; laLFkkvksa@cSadkas }kjk iqjkuh _.k jkf'k o C;kt jkf'k dks uohu _.k jkf'k esa 'kkfey djrs gq, lEiw.kZ jkf'k ds laca/k esa fu"ikfnr izfrHkwfe lacaf/kr nLrkost ftl ij jktLFkku eqnzkad vf/kfu;e] 1998 dh vuqlwph ds vkfVZdy&5]6 rFkk 50 ds vUrZxr eqnzkad dj ns; gSA mDr _.k jkf'k esa ls iqjkuh _.k jkf'k ftlds laca/k esa iwoZ esa eqnzkad dj vnk fd;k tk pqdk gS ij ns; eqnzkad dj dk jkT; ljdkj ifjgkj djrh gSA

4. F.2(97)FD/Tax/ 2010-11



5. F.2(14)/FD/Tax/ 2013-17

09.05.2013 Stamp duty chargeable on the instruments of Hypothecation of Goods and Books Debts and Advances against Warehouse Receipts executed for Food Cash Credit Limit between Rajasthan Food and Civil Supply Corporation Ltd. and Punjab National Bank shall be exempted.

6. F.4(6)FD/Tax/ 2016-225

08.03.2016 Stamp duty chargeable in excess of rupees ten lakh on the instruments specified in clause (d) of Article 6 of the schedule of the said Act, shall be remitted.

7. 7.Appointment in execution of a power

- - -

8. 8.Appraisement or valuation Exemptions : (a) Appraisement or

valuation made for the information of one party only and not being in any manner obligatory between parties either by an agreement or operation of law; or

(b)Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.

- - -


9. 9. Apprenticeship-deed 1. i-2¼11½foÙk@dj@ 2003&111 t;iqj

14.01.2004 vkfVZdy 9 ds rgr vizSfUVlf'ki ¼Apprenticship½ MhM ij rFkk vkfVZdy 38 ds rgr Qly ds ca/kd i= ij izHkk;Z LVkEi 'kqYd dk ifjgkj fd;k x;k gSA

10. 10. Articles of Association of a Company—

Exemption : Articles of any association not formed for profit and registered under section 25 of the Companies Act.1956(Act.No.1 of 1956)

1. F.2(11)FD/Tax / 12-123

29.03.2012 Instruments of Articles of Association and Memorandum of Association of the Rajasthan Ex-Servicemen Corporation.

2. F.2(75)/FD/Tax / 12-79

21.11.2012 The stamp duty chargeable on the instruments of Articles of Association of the Rajasthan State Power Finance Corporation shall be exempted.

3. F.2(32)/FD/Tax / 2013-61

13.09.2013 The stamp duty chargeable on the Articles of Association of HPCL, Rajasthan Refinery Ltd., shall be exempted.

11. 11. Amendment in Articles of Association of a Company,-

Exemption : 1 Articles of any association not formed for profit and registered under section 25 of the Companies Act, 1956. (Act No. 1 of 1956).

1. F.2(44)FD/10-69 26.08.2010 vkfVZdy&11 ds [k.M ¼1½ ds v/khu vkWFkjkbZTM 'ks;j dsihVy c<kus ij dEiuh ds vkfVZdy vkWQ ,lksfl,'ku esa la'kks/ku ds nLrkost ij ns; 25 yk[k :Ik;s ls vf/kd dh LVkEi M~;wVh

2. F.2(56) foÙk@dj@2010&85

22.10.2010 jktLFkku jkT; fo|qr mRiknu fuxe fy-] t;iqj }kjk viuh vFkkWjkbTM 'ks;j dsfiVy 5]000 djksM :Ik, ls c<kdj 10]000 djksM :Ik, djus ij vkWfVZdy vkWQ ,slksfl,'ku esa la'kks/ku ds nLrkost ij mDr vf/kfu;e dh vuqlwph ds vkfVZdy 11 ds [k.M ¼i½ ds v/khu ns; LVkEi M~;wVh dk ifjgkj fd;k tkosxkA

3. i-2¼15½ foÙk@dj@ 2010&95 t;iqj

30.11.2010 jktLFkku jkT; fo|qr izlkj.k fuxe fyfeVsM }kjk viuh vkWFkksjkbTM va'kiwath iUnzg lkS djksM :Ik;s ls c<kdj iPphl lkS djksM djus ds la'kksf/kr vkWfVZdYl vkWQ ,lksfl,'ku ds nLrkost ij ns; LVkEi M~;wVh dk ifjgkj fd;k tkrk gSA

4. i-2¼88½foÙk@dj@ 2010&96 t;iqj

30.11.2010 jktLFkku jkT; xaxkuxj 'kqxj feYl fy- }kjk fnuakd 11-8-2010 dks vk;ksftr okf"kZd lk/kkj.k cSBd eas vkWFkksjkbTM 'ks;j dsfiVy 5-00 djksM :Ik;s ls 30-00 djksM :Ik;s c<kus ckcr~ fd;s x;s fu.kZ; ds Øe esa dEiuh ds vkWfVZdYl vkWQ ,lksfl,'ku esa la'kks/ku ds nLrkost ij ns; LVkEi M~;wVh dk ifjgkj fd;k tkrk gSA

5. i-2¼107½foÙk@dj@ 2010&124 t;iqj

24.02.2011 tks/kiqj fo|qr forj.k fuxe fyfeVsM ¼JVVNL½ }kjk viuh vFkkWjkbZTM 'ks;j dsfiVy 800 djksM :Ik;s ls c<kdj 1600 djksM :Ik;s djus ij vkWfVdYl vkWQ ,lksfl,'ku esa la'kks/ku ds nLrkost ij mDr vf/kfu;e dh vuqlwph ds vkWfVZdy 11 ds [k.M ¼i½ ds v/khu ns; LVkEi M~;wVh dk ifjgkj fd;k tkosxkA

6. i-2¼56½foÙk@dj@ 2010&123 t;iqj

24.02.2011 vtesj fo|qr forj.k fuxe fyfeVsM ¼AVVNL½ }kjk viuh vFkkWjkbZTM 'ks;j dsfiVy 800 djksM :Ik;s ls c<kdj 1600 djksM :Ik;s djus ij vkWfVdYl vkWQ ,lksfl,'ku esa la'kks/ku ds nLrkost ij mDr vf/kfu;e dh vuqlwph ds vkWfVZdy 11 ds [k.M ¼i½ ds v/khu ns; LVkEi M~;wVh dk ifjgkj fd;k tkosxkA

7. F.2(45)FD/Tax/ Div./09-10

21.04.2011 Instrument executed by Jaipur Metro Rail Corporation Limited relating to amendment in its Articles of Association to increase the authorized share capital from Rs. 100 crore to Rs. 1100 crore.

8. F.2(40)FD/Tax/ 11-42

12.09.2011 Instrument of amendment in Articles of Association relating to increase in authorized share capital of the government companies in which not less than fifty one percent of paid up share capital is held by the Government of Rajasthan.


9. F.4(15)FD/TAX/2014-60

14.07.2014 Instrument relating to amendment in article of association of a company, shall be reduced and charged at the rate of 0.2% of the increase in authorized share capital or rupees twenty five lacs, whichever is less.\

10. F.2(51)FD/Tax/ 2014-6

15.04.2015 Stamp Duty Chargeable on the following instruments shall be remitted :- 1. Partnership and Development Agreement executed on 07.08.05 between the Government of Rajasthan and

Road Infrastructure Development Company of Rajasthan Limited and Infrastructure Leasing and Financial Services Limited.



11. F.2(51)FD/Tax/ 2014-19

21.05.2015 Stamp Duty Chargeable on the following instruments shall be remitted :- 1. Amendment in Articles of Association of RIDCOR Infra Projects Ltd. due to increase in authorised share

capital from Rs. 5 lacs to 50 crores. 2. Share Certificates to be issued by RIDCOR Infra Projects Ltd. in pursuance of increase in authorised

share capital. 12. F.2(41)FD/Tax/

2015-62 23.07.2015 The stamp duty chargeable on the instrument of amendment in Articles of Association relating to increase in

authorised share capital of Rajasthan State Gas Limited from rupees 40.00 crore to 200.00 crore as approved in its extra ordinary general meeting dated 03.06.15, shall be remitted.

12. 12. Articles of clerkship or contract

- - -

13. 13. Award 1. F.49(54)RS/53 15.02.1955 Decision or award of the Registrar of Co-operative Societies for Rajasthan and the award of arbitrators in any dispute in which a co-operative society in Rajasthan is a Party

13.A 1. F.4(6)FD/Tax/ 2016-221

08.03.2016 Stamp duty chargeable on the instruments of bank guarantee and renewal of bank guarantee executed prior to 09.03.15 shall be reduced and charged rupees one thousand and rupees one hundred respectively but stamp duty already paid shall not be refunded.

2. F.4(6)FD/Tax/ 2016-224

08.03.2016 Stamp duty chargeable in excess of rupees one thousand on the instruments of renewal of bank guarantee executed on or after 09.03.15 shall be remitted but stamp duty already paid shall not be refunded.

14. 14. Bond 1. F.49(54)RS/53 15.02.1955 Agreement, bond or security bond required to be executed by or on behalf of the holder of a scholarship or stipend awarded by Government.

2. F.3(13)E&T/56 10.07.1956 Bonds executed on or after 1st May, 1955 in favour of the President of India by the trainees for the courses of (1) Gram Sevikas, (2) Midwives (3) Dais and (4) Supervisor and Administrative personnel for Social and Moral Hygiene and After Care Programme conducted by the Kasturba Gandhi National Memorial Turst on behalf of the Central Social Welfare Board.

3. F.2(8)E&T/56 27.07.1956 Bonds and mortgage deeds executed in favour of the Board of Trustees Employees Provident Fund in Rajasthan in connection with the advance of loan by the said Board for the purchase of building sites and building of Houses by the members of the Provident Fund.


4. F.3(13)E&T/56 26.09.1956 Bonds executed on or after Ist May, 1955 in favour of the President of India by the trainess for the Gram Sevika Course conducted by the Gandhi National Memorial Trust on behalf of the Central Social Welfare Board.

5. F.2(18)E&T/56/1 10.12.1957 Banking company in liquidation on any transfer, mortgage, assignment, certificate, affidavit, bond or any other instrument or writing whatsoever, and any copy thereof, shall be remitted. Nothing in this remition applies to bills of exchange, cheques, promissory notes, bills of landing; letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts

6. F.1(21)F.D.(CT)/65

06.11.1965 Personal bonds and security bonds under sub-rules (i) and (ii) of rule 8 of the Rajasthan Gold Smiths Rehabilitation (loans) Rules, 1964 to be executed by Gold Smiths rendered displaced on account of Gold Control Rules, 1963.

7. F.1(1)F.D./9/66 14.02.1966 The stamp duty chargeable under the said Act on personal bonds and securities to be executed by the sufferers in the civil disturbances on 19th July, 1965 which occurred in Udaipur in respect of loans granted by the government under order No. F. 8 (63) F. (B) /65 .dated the 30 th July, 1965.

8. i-2¼4½foÙk¼ok-dj½ 68&2

06.06.1968 jkT; ljdkj }kjk cekZ ls ykSVus okys Hkkjrh; jk"Vª;dksa dks fn;s x;s dkjksckj] vkoklu rFkk vU; _.k ds laaca/k esa muds }kjk ca/ki=ksa rFkk izfrHkwfr&i=ksa ds fu"ikfnr fd;s tkus ij LVkEi 'kqYd dk ifjgkjA

9. F.2(6)FD/CT/70-4

17.04.1970 The stamps duty chargable under the said Act on (i) agreements and bonds executed by adult apprentice or the guardian of a minor apprentice under the National Apprenticeship Training Scheme and (ii) Contracts of Apprenticeship executed under section 4 (i) (a) of the Apprentices Act, 1961 (Central Act L II of 1961)

10. F.2(5)FD/CT/72 31.10.1972 Bond or security bond required to be executed by or on behalf of an unemployed medical graduate for obtaining loan or stipend from the State Government.

11. F.1(22)FD/GR.IV/ 76 SO 34

25.10.1976 Bonds executed by voluntary institutions for receiving grant in aid, from the State Government for running house hold industries under the Rajasthan House hold Industries (Grant in aid & loans) Regulations, 1974.

12. F.(7)FD/Gr./IV/92 30.09.1992 Family Planning Bond required to be executed under the "Rajlaxmi Bonds" of Family welfare Scheme of the Government.

13. i-2¼15½foRr@dj@ 2010& 38 t;iqj

20.07.2010 jktLFkku jkT; fo|qr izlkj.k fuxe fyfeVsM ¼RRVPNL½ }kjk o"kZ 2010&11 esa :Ik;s 350-00 djksM ds vifjorZuh; cks.M ¼Non Convertible bond½ tkjh djus ij bu vifjorZuh; cks.M i= ij izHkk;Z LVkEi 'kqYd de fd;k tkosxk vkSj 0-25 izfr'kr dh nj ls izHkkfjr fd;k tkosxkA

14. i-2¼15½foÙk@dj@ 2010&68 t;iqj

17.11.2011 jktLFkku jkT; fo|qr izlkj.k fuxe fyfeVsM ¼RRVPNL½ }kjk o"kZ 2011&12 esa :Ik;s 400 djksM ds vifjorZuh; ckW.M ¼Non Convertible Bond½ tkjh djus ij bu vifjorZuh; ckW.M i= ij izHkk;Z LVkEi 'kqYd de fd;k tkosxk vkSj 0-25 izfr'kr dh nj ls izHkkfjr fd;k tk;sxkA


15. F.2(15)/FD/Tax / 2010-13

26.06.2012 The stamp duty chargeable on the non-convertitable Bonds of Rs. 450.00 crore to be issued by Rajasthan Rajya Vidyut Prasaran Nigam Ltd. on private placement basis for the Financial year 2012-13, shall be reduced and charged at the rate of 0.25 percent.

16. F.2(54)/FD/Tax / 2007-14

26.06.2012 The stamp duty chargeable on the Bonds of Rs. 500.00 crore to be issued by Rajasthan State Road Transport Corporation in pursuance of the decision No. 31/2012 taken in its Board Meeting dated 02.04.2012, shall be exempted.

17. F.2(49)FD/Tax / 12-36

18.07.2012 The Stamp duty chargeable on the Non-SLR Bonds of Rs. 100.00 crores to be issued by the Rajasthan Financial Corporation, during Financial Year 2012-13 in pursuance of the decision taken in its 515th meeting of the Board of Directors held on 27th March, 2012, shall be exempted.

18. F.2(75)/FD/Tax / 2010-80

21.11.2012 The stamp duty chargeable on the non-convertible Bonds of Rs. 550 crore to be issued by Rajasthan Rajya Vidyut Prasaran Nigam Ltd. on the private placement basis for part funding of capital expenditure under Annual Plan Allocation 2012-13, shall be reduced and charged at the rate of 0.25 percent.

19. F.2(49)FD/Tax / 12-98

03.01.2013 The stamp duty chargeable on the Non-SLR Bonds of Rs. 200.00 crores to be issued by the Rajasthan Financial Corporation during Financial Year 2012-13, in pursuance of the decision taken in its 516th meeting of the Board of Directors held on 07.06.2012,, shall be exempted.

20. F.2(54)/FD/Tax / 2007-22

24.05.2013 The stamp duty chargeable on the Bonds of Rs. 175.00 crore to be issued on private placement basis by Rajasthan State Road Transport Corporation in pursuance of the decision No. 12/2013 dated 28.03.2013 and No. 15/2013 dated 28.04.2013 taken in its Board Meeting, shall be exempted.

21. F.2(15)/FD/Tax / 2010-45

09.07.2013 The stamp duty chargeable on the non-convertible Bonds of Rs. 750 crore to be issued by Rajasthan Rajya Vidyut Prasaran Nigam Ltd. on the private placement basis for part funding of capital expenditure under Annual Plan Allocation 2013-14, shall be reduced and charged at the rate of 0.25 percent.

15. 15. Bottomry Bond - - - 16. 16. Cancellation- 1. F.49(54)RS/53 15.02.1955 The stamp duty on the Instrument cancelling a will, shall be remitted. 17. 17. Certificate of sale 1. F.49(54)RS/53 15.02.1955 Certificate of sale granted to the purchaser of any property sold by public auction by a Registrar of Co-

operative Societies-Duty reduced to the amount of Duty chargeable on a similar certificate granted by a Civil or Revenue Court.

18. 18. Certificate or other document,

1. F.2(21)FD/Tax Div. /2011-16

16.05.2011 The Stamp duty chargeable on the share certificates of Rs. 5.00 crore, to be issued by the RajComp Info Service Ltd. to subscribers in pursuance of the decision taken in its 3rd Board Meeting shall be exempted.

2. F.2(45)FD/Tax Div. /09-27

06.07.2011 The Stamp duty chargeable on the share certificates of Rs. 99.16 crore, to be issued by the Jaipur Metro Rail Corporation Ltd. to subscribers in pursuance of the decision taken in its 6th Board Meeting, shall be exempted.

3. F.2(45)FD/Tax / 09-60

21.10.2011 The Stamp duty chargeable on the share certificates of Rs. 74 crore, to be allotted/issued by the Jaipur Metro Rail Corporation Ltd. in the name of H.E. Governor of Rajasthan and RIICO in pursuance of the


decision taken in its 8th Board Meeting, shall be exempted. 4. F.2(88)FD/Tax /

10-69 17.11.2011 The Stamp duty chargeable on the share certificates of Rs. 15 crore, to be allotted/issued by Rajasthan

State Ganga Nagar Sugar Mills Ltd. in the name of H.E. the Governor of Rajasthan in pursuance of the decision taken in its 447th Board Meeting, shall be exempted.

5. F.2(45)/FD/Tax / 09-83

12.01.2012 The stamp duty chargeable on the share certificates of Rs. 93,99,98,000.00 (Ninety Three Crore Ninety Nine Lac & Ninety Eight Thousand Only) to be allotted/issued by the Jaipur Metro Rail Corporation Ltd. in the name of H.E. Governor of Rajasthan in pursuance of the decision taken in its 7th Board Meeting, shall be exempted.

6. F.2(45)FD/Tax / 09-92

09.03.2012 The Stamp duty chargeable on the share certificates of Rs. 29,17,00,000.00 (Twenty Nine Crore Seventeen Lakh only) to be allotted/issued by the Jaipur Metro Rail Corporation Ltd. in the name of H.E. Governor of Rajasthan and RIICO in pursuance of the decision taken in its 9th Board Meeting, shall be exempted.

7. F.2(45)/FD/Tax / 09- 15

26.06.2012 The stamp duty chargeable on the share certificated of Rs. 145,77,98,000.00 (One Hundred and forty five Crores Seventy Seven Lakhs and Ninety Eight Thousand Only) to be allotted/issued by the Jaipur Metro Rail Corporation Ltd. in the name of H.E. Governor of Rajasthan and RIICO in pursuance of the decision taken in its 10th Board Meeting, shall be exempted.

8. F.2(88)/FD/Tax / 10- 35

18.07.2012 The stamp duty chargeable on the share certificates of Rs. 6.50 crore, to be allotted/issued by Rajasthan State Ganganagar Suger Mills Ltd. in the name of H.E. the Governor of Rajasthan in pursuance of the decision taken in its 450th Board Meeting, shall be exempted.

9. F.2(98)FD/Tax /10 Part 97

03.01.2013 The stamp duty chargeable on the share certificates of Rs. 40.00 crore, to be allotted/issued by Rajasthan State Food & civil Supplies Corporation Ltd. Jaipur in the name of H.E. the Governor of Rajasthan in pursuance of the decision taken in its 3rd Board Meeting, shall be exempted.

10. F.2(98)/FD/Tax / 2010/pt-43

09.07.2013 The stamp duty chargeable on the 700 share certificates of Rs. 7.00 lakh to be allocated/issued by Rajasthan State Food & Civil Supply Corporation Ltd., Jaipur in the name of its member in pursuance of the decision taken in its 1st Board meeting shall be exempted.

11. F.2(98)/FD/Tax / 2010/pt-44

09.07.2013 The stamp duty chargeable on the 99,300 share certificates of Rs. 9,93,00,000/- to be allotted/issued by Rajasthan State Food and Civil Supplies Corporation Ltd., Jaipur in the name of H.E. the Governor of Rajasthan in pursuance of the decision taken in its 2nd Board Meeting, shall be exempted.

12. F.2(88)/FD/Tax / 2010-49

30.07.2013 The stamp duty chargeable on the share certificates of Rs. 11.62 crore, to be allotted/issued by Rajasthan State Ganganagar Sugar Mills Ltd. in the name of H.E. the Governor of Rajasthan in pursuance of the decision taken in its Board Meeting dated 06.05.2013.

13. F.2(51)FD/Tax/ 2014-6






14. F.2(51)FD/Tax/ 2014-19

21.05.2015 Stamp Duty Chargeable on the following instruments shall be remitted :- 1. Amendment in Articles of Association of RIDCOR Infra Projects Ltd. due to increase in authorised share

capital from Rs. 5 lacs to 50 crores. 2. Share Certificates to be issued by RIDCOR Infra Projects Ltd. in pursuance of increase in authorised

share capital. 15. F.2(15)FD/Tax/

2010-24 10.06.2015 The stamp duty chargeable on the non-convertible Bonds of Rs. 700 crore to be issued by Rajasthan Rajya Vidyut

Prasaran Nigam Ltd. on the private placement basis for part funding of capital expenditure under Annual Plan Allocation 2015-16, shall be reduced and charged at the rate of 0.25 percent.

16. F.2(42)FD/Tax/ 2009-82

28.08.2015 The stamp duty chargeable on the non-convertible Bonds to be issued by Rajasthan Rajya Vidyut Prasaran Nigam Ltd. or Rajasthan Rajya Vidyut Utpadan Nigam Ltd. on the private placement basis for part funding of capital expenditure under Annual Plan Allocation for Financial Years 2015-16 to 2019-2020, shall be reduced and charged at the rate of 0.25 percent.

17. F.2(88)FD/Tax/ 2010-179

16.02.2016 Share certificate Rs. 63.855 Crores, to be alloted issued by Rajasthan State Ganganagar Sugar Mills Ltd.

19. 19. Charter party - - - 20. 20. Composition-deed, - - - 21. 20-A.Concession agreement - - -


22. 21. Conveyance Exemption :- Assignment

of copy right by entry made under the Copyright Act, 1957 (Act No. 14 of 1957)

1. F.1(53)SR/54 29.05.1954 The stamp duty payable by the personnel belonging to the Technical Cooperation Misson, Untied state of America and working in this state,any instrument executed in this State in Connection with the properties for their personal or household use.

2. F.49(54)RS/53 15.02.1955 Instrument in the nature of a conveyance by the government of standing trees or any other forest produce in a Government forest, shall be remitted. The Stamp duty on assignment of copy right by entry made under the Indian Copy Right Act, 1957.

3. F.49(54)RS/53 15.02.1955 Sanad of jagir or other instrument conveying land granted to an individual by the Government otherwise than for a pecuniary consideration.

4. F.16(15)RS/55 24.01.1956 the Income Tax Department, Government of India, on the deeds executed in Rajasthan in connection with the purchase of land by them for the construction of Income Tax Offices in Rajasthan.

5. D.753/ E&T/ 56/ F2 (20)E &T /56

05.05.1956 Stamp duty payable in respect of instruments executed by, or on behalf of, or in favour of, the Government of India or any State Government in cases where, but for this remission, any of the said Governments would be liable to pay the duty chargeable in respect of such instruments.

6. F.16(14)SR/54 19.05.1956 Instuments executed in connection with the transfer of properties by foreign missions (Missionaries) to Indian Missions (Missionaries) shall be reduced to by 75%(seventy five percent).

7. F.2(18)E&T/56/1 10.12.1957 The stamp duty payable by a banking company in liquidation on any transfer, 10.12.1957 mortgage, assignment, certificate, affidavit, bond or any other instrument or writing whatsoever, and any copy thereof, shall be remitted. Nothing in this remition applies to bills of exchange, cheques, promissory notes, bills of landing; letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts.

8. F.2(19)E&T/61 06.03.1962 Stamp duty payable on the transffer deed of the Trasury Saving Deposit Certificate 9. F.2(28)E&T/62 28.02.1963 The stamp duty payable on the transfer deed of Defence Deposit Certificate 10. F.2(15)E&T/58 06.02.1965 Stamp duty chargeable under the said Act on instrument of transffer of debentures floted by the

Rajasthan Central Co-operative Land Morgage Bank Ltd. Jaipur 11. F.2(2)/FD/GR.

IV/92 12.03.1992 lgk;rk izkIr vkS|ksfxd vkokl ;kstuk ¼ljdkjh {ks=½ ds rgr Je foHkkx }kjk Jfedksa dks vkoafVr vkokl x`gksa ds laca/k esa Je

foHkkx }kjk fu"ikfnr gLrkUrj.k foys[kksa ¼dUosUl MhM~l½ ij ns; eqnzkad dj de djrs gq, cktkj ewY; dh txg okLrfod izfrQy dh jkf'k ij fy;k tk;sxk] c'krsZa gLrkUrj.k foys[k ,sls vkoaVu dh rkjh[k ls 6 ekg ds Hkhrj ;k bl vf/klwpuk ds fuxZfer gksus dh rkjh[k ls 6 eghus ds Hkhrj tks Hkh ckn esa gks] fu"ikfnr ,oa jftLVªhdj.k ds fy;s izLrqr dj fn;s tkrs gSA

12. F.2(1)FD/Gr.IV/95-17 S.O.450

24.03.1995 conveyance deeds in cases of land acquired for allotted to Rajasthan State Industrial Development and Investment Corporation Ltd. by State Government.

13. i-2¼18½foÙk@dj& vuq-@96

15.01.1998 [kkrsnkjksa@ekfydksa }kjk mudh Hkwfe ij [kuu lafØ;k,as djus ds fy;s] vU; O;fDr ds i{k esa fu"ikfnr lgefr foys[k@vukifÙk izek.k&i= ij Hkwfe ds cktkj ewY; dk 10 izfr'kr ls de djds 5 izfr'kr dj fn;k tk;sxkA

14. F.4(1)FD/Tax/ Div./2000- 321

30.03.2000 Remits/reduces Stamp Duty and Land & Building Tax in case of new institutions like Medical Colleges, Engineering Colleges, Dental Collegas and franchise units of reputed national/international educational institution (hereinafter referred to in this notification as institutions) in the manner, to the extent and on the conditions given below :


1. that the remission in stamp duty shall be to the extent of 50% on transfer deeds relating to land purchased in municipal areas and to the extent of 100% on transfer deeds relating to land purchased in Panchayat areas by such institutions.

2. that the remission in Land & Building Tax shall be to the extent of 100% for 5 years, in case of land & building of such institutions in municipal areas;

3. that such new insitutions shall invest at least Rs. 2 crores during the period between 1st April, 2000 and 31st December, 2001 and start functioning by 31st December, 2001;

4. that the remission shall be considered on furnishing a certificate as to the bonafide of the institution by Medical Department in case of medical/dental colleges, technical education department in case of engineering colleges and education/higher education department in case of franchise units of reputed national/international educational insitution;

5. that on violation of the above conditions, such institutions shall be liable to pay entire amount of Stamp Duty and Land & Building Tax with penal interest @24% per annum

15. F.4(50)/FD/TAX Div./ 99-831

18.08.2001 Instruments executed for the purchases of immovable properties for Information Technology Industries situated in the Information Technology park or Cyber City in established Industrial areas or areas developed & promoted by RIICO, shall be remitted on the following conditions namely— 1. that atleast sixty percent (60%) of permissible land area excluding the open area of Information

Technology Park shall be used for the purpose of Information Technology Industry and remaining area may be used for Support Services.

2. that the allottees in the IT Park shall start commercial production within three years from the date of possession of the property.

3. that in case there is change in land use of area purchased/allotted for Information Technology Industry or violation of any condition purchaser/allottee shall be liable to pay the Stamp Duty as applicable at that point of time with interest @12% per annum from the date of change of land use or viloation of any condition.

b. Explanations : For the purpose of this notification :

(a). Information Technology Industry, means units engaged in development/manufacturing/assembling of Computer Software, Computer Hardware, Communication Equipment, computer Training and IT Enabled Services.

(b) The Support Services means Earth Station, Data Communication Facilities, uninterupted power supply facilities, Telephone Exchange, Electric sub station, Water supply, Medical facilities, Conference hall, Cafeteria, Restaurants, Canteen and Shops.

Established industrial areas shall be identified by the industries department. 16. i-2¼18½foÙk@dj& 30.05.2002 vkehZ osYQs;j gkÅflax vkWjxukbZts'ku ¼AWHO½ dks t;iqj fodkl izkf/kdj.k] t;iqj }kjk t;iqj esa vkoafVr Hkwfe;ksa ij


vuq-@2000&57

AWHO }kjk fufeZr edku] ¶ysV~l ds gLrkarj.k foys[k ij ;fn gLrkUrj.k AWHO }kjk vius lnL;ksa ds i{k esa fd;k tkrk gS] rks eqnzkad 'kqYd mDr laLFkk }kjk fu"ikfnr fd;s tkus okys gLrkUrj.k nLrkost ¼fyf[kr½ ij cktkj ewY; ds ctk;s fyf[kr ¼MhM½ esa fn;s x;s okLrfod izfrQy ds :Ik esa lanRr fdlh Hkh vU; jkf'k] ¼;fn dksbZ gks½ dks lfEefyr djrs gq, izfrQy dh dqy jde dh jkf'k ij izHkkfjr fd;k tk;sxkA ;fn izFke vkoaVh ,sls edku ;k ¶ysV~l dk gLrkUrj.k fdlh vU; dks djrs gS] rks ,sls vUrfjrh ¼Transfree½ dks mDr NwV dk ykHk ugha feysxkA

17. F.4(58)/FD/TAX/02-110

23.09.2002 Instruments executed for the purchases of immovable properties for Bio Technology Parks or Biotechnology Industries situated in the established Bio-technology Park (S) or areas developed & promoted by RIICO shall be remitted on the following conditions, namely : i. That at least sixty percent (60%) of permissible land area excluding the open area of Bio-technology Park shall

be used for the purpose of Bio-technology Industry, and remaining area may be used Support Service. ii. That the allottees in the Bio-technology Park shall start commercial production within three years from the date

of possession of the property. iii. That in case there is change in land use of area purchased/allotted for Bio-technology Industry before 7 years

from the date of start of commercial or violation of any condition, purchase/allottee shall be liable to pay the Stamp Duty as applicable at that point of time with interest@ 12% per annum from the date of change of land use or violation of any condition.

EXPLANATION (a) Bio-technology Industry means and includes inter-alia a company engaged in any of the following activities : • Research & development and/or manufacture of products or processes, which use or are derived by using

specific living systems, and or enzymes/biocatalysts derived therefrom. • Genetic engineering or cell culture or microbiology or biochemistry. • Bio-informatics. • Institutes of Bio Technology and Bio Informatics. Note : "Living system" would include plants, animals and microbes.

"Biocatalyst" would mean proteins or proteinaceous molecules naturally occurring in or derived from living systems whose primary function is to assist in biochemical reactions.

(b) The Support Services means uninterrupted power supply facilities, Telephone Exchange, Electric sub station, Water Supply, Medical facilities, Conference Hall, Cafeteria, Restaurants, Canteen & Shops.

(c) Established industrial areas shall be identified by the Industries Department. (d) For Bio-technology units located outside Bio Technology Parks, the exemption of Stamp Duty shall be

considered by the state Level Empowered Committee (SLEC) on case to case basis. (Not.-23-09-2002-P-75-76)

18. i-2¼1½foÙk@dj@ 01&124

30.10.2002 1- dkjfxy ;q) ds nkSjku 'kghn gq, lSfudksas@vf/kdkfj;ksa dh ftu fo/kokvksa us jkT; ljdkj ds dkjfxy iSdst ds vUrxZr jktLFkku vkoklu e.My esa ,e-vkbZ-th- ds ¶ysV@vkokl dk fodYi fn;k gqvk gS] ,sls izdj.kksa esa jktLFkku vkoklu e.My }kjk vkoafVr@fofØr ¶ysV@vkokl ds nLrkostksa ij ns; eqnzkad dj ls NwVA

2- dkjfxy iSdst dk ykHkkFkhZ gksus dk izek.khdj.k funs'kd] lSfud dY;k.k foHkkx] t;iqj }kjk fd;k tk;sxk] ftlds vk/kkj ij


mDr eqnzkad dj NwV dk ykHk ns;A 19. F.4(10)FD/TAX

Div/ 02-188 13.02.2003 Instruments executed for the sale and purchases of land & properties in the Apparel Parks developed by

RIICO for establishing industrial units thereon. 20. F.2(6)foRr@dj@0

3&56 21.06.2003 LFkkuh; fudk;ksa rFkk jktLFkku vkoklu e.My }kjk dk'rdkjksa ls nh tkus okyh Hkwfe ds cnys vkoafVr 15 izfr'kr fodflr Hkwfe

ds laca/k esa [kkrsnkj@Hkw&Lokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tk;sxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;kas dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij eqnzkad dj ?kVkdj LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kr nj ls Hkw[k.M dk ewY;kadu djds dUosl dh nj ls ns; gksxk rFkk tgk¡ lacaf/kr {ks= ds fy, dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS ogka ftyk Lrjh; lfefr }kjk cktkj ewY; dh vk/kh nj ls Hkw[k.M dk ewY;kadu djds dUosl dh nj ls ns; gksxkA

21. (i) F.4(18)/FD/TAX

Div. 2001-74 (ii) F.12(15)FD/Tax/0

5-77

28.07.2003 10.10.2008

The Stamp Duty chargeable on the instrument of purchase or lease of land and any construction /improvement on such land for the purpose of setting up of a unit, as approved by the prescribed authority under the provisions of the Rajasthan Investment Promotion Scheme, 2003, shall be reduced by the extent of 50%.

22. F.2(6)FD/Tax/ 2003-82

11.08.2003 Lease deed executed by Jaipur development Authority in favour of purchaser who purchases the land from Khatedars/ Developers who develops the land as per provisions of notification No. F10(1) UDH/3/2002 of dated 1.1.2002 as amended by notification dated 15.1.2002, shall be reduced and charged on value of such land calculated at the rate of Rs. 100/- per square meter instead of market value of the land.

23. F.2(22)foRr@dj@03&5

20.05.2004 _.k ds leuqns'ku ¼MsIV vlkbZUesUV½ ds laca/k easa fu"ikfnr izys[k ij vkfVZdy&21 ds rgr ns; LVkEi 'kqYd 0-5 izfr'kr dks ?kVkdj vf/kdre 2 yk[k :Ik;s v/;/khu jgrs gq, _.k jkf'k dk 0-1 izfr'kr izHkkfjr fd;k tk;sxkA

24. F.4(67)FD/TAX/ 2004-55

12.07.2004 Conveyance deeds executed for land acquired for/allotted to the RIICO or any industrial association for the purpose of establishment of dumping yard or Common Effluent Treatment Plant (CETP).

25. F.2(23)foÙk@dj@ 04&128

25.11.2004 jktLFkku vjcu bUQzkLVªDpj QkbZusUl ,.M MoyiesUV dkWjiksjs'ku fyfeVsM dEiuh LFkkfir djus ds laca/k esa fu"ikfnr fd;s tkus okys nLrkost@foys[k ij ns; eqnzkad dj dk ifjgkj fd;k tkrk gSA

26. F.12(20)FD/ TAX/ 2005-218

24.03.2005 Instrument of purchase of land or constructed building for the purpose of development of Tourism Hub in the State under the Scheme declared by the Tourism Department shall be reduced by 50%.

27. F.12(20)FD /TAX/ 2005-219

24.03.2005 Instrument of purchase or lease of more than 100 years old Heritage Property in the State, for the purpose of Hotel development under the Scheme declared by the Tourism Department, shall be reduced by 75%.

28. F.12(20)FD/ TAX/ 2005-220

24.03.2005 Instrument of purchase or lease of land or building for the purpose of development of "Old Age Welfare Home" in the State under the scheme declared by the Social Welfare Department, shall be reduced by 50%.

29. F.2(6)foRr@dj@ 03&43

30.08.2007 t;iqj fodkl izkf/kdj.k] LFkkuh; fudk;ksa rFkk jktLFkku vkoklu e.My }kjk dk'rdkjksa ls yh tkus okyh Hkwfe ds cnys vkoafVr 5 izfr'kr rd fodflr Hkwfe ds laca/k esa [kkrsnkj@HkwLokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tkosxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;ksa dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij eqnzkad dj ?kVkdj LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kr nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxk rFkk tgk¡


lacaf/kr {ks= ds fy;s dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS] ogk¡ ftyk Lrjh; lfefr }kjk fu/kkZfjr cktkj ewY; dh vk/kh nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxkA

30. F.12(15)FD/ TAX/2008-96

25.02.2008 The Stamp duty chargeable under sub-clause (ii) of Article 21 of the Schedule appended to the Act, on the instrument executed for transfer of movable property.

31. F.2(6)foRr@dj@ 93&37

25.08.2008 jktLFkku LVsV b.MfLVª;y MoyiesUV ,.M bUosLVesUV dkjiksjs'ku fy- ¼jhdks½ gsrq dk'rdkjksa ls vokIr dh tkus okyh Hkwfe ds cnys dk'rdkjksa dks vkoafVr 25 izfr'kr rd fodlhr Hkwfe ds laca/k esa [kkrsnkj@Hkw&Lokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tkosxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;ksa dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij ns; eqnzkad dj dks ?kVkdj cktkj ewY; ds LFkku ij LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kj nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxk rFkk tgk¡ lacaf/kr {ks= ds fy, dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS] ogka ftyk Lrjh; lfefr }kjk fu/kkZfjr cktkj ewY; dh vk/kh nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxkA

32. F.12(43)/FD/TAX/ 05 Pt-26

29.06.2010 Hereby exempts from stamp duty payable, with immediate effect, on the following instruments, namely:- i. Allotment or sale deed executed by the State Government or any local body or RIICO or sale deed

executed by individual farmers/land owners in favour of developer (as defined in the Rajasthan Special Economic Zones Development Act, 2003) for the purpose of establishment of a Special Economic Zone in the State.

ii. Sale deed /Lease deed executed by the developer in favour of one or more co-developers or units in the area of Special Economic Zone.

iii. Sale deed/Lease deed executed by the co-developer in favour of one or more units. These exemption shall be available on the following conditions, namely :- 1. That in case there is any change in the land use of area purchased for Special Economic Zone or if

there is violation of any condition of lease, the allottee/purchaser shall be liable to pay the stamp duty as applicable at that point of time with interest thereon, as may be decided by the Government, from the date of change of land use or violation of any of the conditions; and

2. That the duty already paid, if any, shall not be refunded. 33. F.12(28)/FD/TA

X Div./ 2010-66 25.08.2010 Instrument of purchase or lease of land and any construction/improvement on such land for the purpose

ot setting up an enterprise, as declared eligible by the prescribed authority under the Rajasthan Investment. Promotion Scheme, 2010, shall be reduced by 50%.

34. i-2¼14½foÙk@dj@ 2010&75 t;iqj

21.09.2010 jktLFkku jkT; fo|qr izlkj.k fuxe fyfeVsM }kjk viuh ykydksBh xsLV gkÅl] lgdkj ekxZ] t;iqj fLFkr 1680 oxZ ehVj Hkwfe ,oa Hkou dk gLrkUrj.k jktLFkku bysDVªhflVh jsX;wysVªh deh'ku ¼Rajasthan Electricity Regulatory Commission½ dks fd;s tkus gsrq fu"ikfnr nLrkost ij ns; LVkEi M~;wVh dk ifjgkj fd;k tkosxkA

35. F.2(82)/FD/TAX/2010-97

30.11.2010 Instruments of lease or sale of residential plot or dwelling unit executed by the Jaipur Development Authority, Jodhpur Development Authority, Rajasthan Housing Board, Urban Improvement Trusts and Municipalities having carpet area not more than 325 square feet in case of Economically Weaker Section, shall be reduced to Rs. 10/- and residential plot or dwelling unit having carpet area not more than 500 square feet in case of Low Income Group shall be reduced to Rs. 25/- on the following conditions, namely—


(a) that the monthly income of the family, in case of Economically Weaker Section, is not more than Rs. 5000/ - ; (b) that the monthly income of the family, in case of Low income group, is not less than Rs.5001/- and not more

than Rs. 10,000/-. 36. i-2¼53½foŸk@dj@

10&20 31.05.2011 jktLFkku vkoklu e.My dh ÞLofoŸk iksf"kr ;kstukß ¼,l-,Q-,l-½ ds rgr ewy vkoaVh ds i{k esa vkoafVr Hkw.M ij fufeZr Hkou

¼Hkwfe dks NksMdj½ ds lEcU/k esa jktLFkku vkoklu e.My }kjk fu"ikfnr dUossUl MhM ewy vkoaVh ds i{k esa iathd`r gksus ij ,slh dUosUl MhM ij ns; LVkEi M~;wVh dk ifjgkj bl 'krZ ij fd;k tkosxk fd Hkwfe ds laca/k esa tkjh ijisP;qvy yht MhM ij fu;ekuqlkj LVkEi M~;wVh dk Hkqxrku dj fn;k x;k gSA

37. F.3(20)FD/Tax/ 11-81

23.12.2011 Instruments of conveyance executed in favour of Dalibai Seva Sansthan, Pali Bypass Road, Chaupasani, Jodhpur, regarding the transfer of 4 Bigha 06 Biswa land of khasara No. 106 and 107 of village Chaupasani Jagir, Jodhpur.

38. F.5(22)/FD/Tax / 12-65

28.09.2012 Conveyance deeds executed in favour of a waqf as defined in Waqf Act, 1995 (Central Act No. 43 of 1995) or for creation of a waqf, shall be exempted.

39. F.2(42)FD/Tax / 09-93

13.12.2012 Instruments executed for land allotted to or purchased by the Rajasthan Rajya Vidyut Prasaran Nigam Limited, Rajasthan Vidyut Utpadan Nigam Limited, Jaipur Vidyut Vitran Nigam Limited, Ajmer Vidyut Vitran Nigam Limited and Jodhpur Vidyut Vitran Nigam Limited during the year 2012-13 to 2017-18, shall be reduced and charged at the rate of 0.25% on the market value of the land but stamp duty already paid shall not be refunded.

40. F.2(84)/FD/TAX/ 2010-122

25.03.2013 First sale deed or lease deed of the land or building in the Food Park, developed under the policy for promotion of Agro-Processing and Agri-Business,2010; shall be exempted on the recommendation of State Level Empowered Committee constituted under the Rajasthan Investment Promotion Scheme.

41. F.2(84)FD/Tax/ 2010-23

24.05.2013 Instrument of first sale or lease of land or building for setting up of such agro-processing and agri-business enterprises, as approved by the State Level Empowered Committee or District Level Sanctioning Committee, as the case may be, constituted under the policy for Promotion of Agro-Processing and Agri-Business, 2010 provided that the saction for the project under the Policy for promotion of Agro-Processing and Agri-Business, 2010 has been issued prior to 31.03.2014, favour of such enterprises.

42. F.2(88)FD/TAX/ 2010-88

22.01.2014 Amalgamation order number 24/2/2011-CL-III dated 15.07.2013 passed by department of Ministry of Corporate Affairs, Government of India in respect of amalgamation of M/s Hi-Tech Precision Glass Ltd. with M/s Rajasthan State Ganganagar Sugar Mills Ltd..

43. F.4(15)FD/TAX/ 2014-54

14.07.2014 The stamp duty chargeable on lease deed or sale deed, executed by State Government, Rajastha Housing Board, Jaipur Development Authority, Jodhpur Development Authority, Ajmer Development Authority, Urban Improvement Trust, Krishi Upaj Mandi and Mandi Samittee, Gram Panchayat, Panchayat Samittee, Rajasthan Industrial Development and Investment Corporation (RIICO), Rajasthan State Cooperative Housing Federation or by any other Authority or enterprises of the State Governement in respect of land allotted or sold by them, shall be reduced and charged as under :-

S. No.

Details Stamp Duty Payable at the rate of Conveyance


1 If the instrument is submitted for registration within 2 months from the date of its execution.

On the amount of premium and other charges paid in consideration including interest or penalty, if any on such instrument and the average amount of the rent or two years.

2 If the instrument is submitted for registration after 2 months but before 4 months from the date of its execution.

On 125% of the amount as calculated for serial number 1 above.



Note: Stamp duty on the lease deed or sale deed submitted for registration after 8 months from the date of

execution and revalidated from the Local Bodies shall be calculated on the market value of the property or on 150% of the amount as calculated for serial number 1 above, whichever is higher.

44. F.4(15)FD/TAX/ 2014-57

14.07.2014 Subsequent conveyance deed of unit of multistory buildings exceeding four floors, executed after registration of first conveyance deed of such unit, shall be reduced and charged as under :-

S. No.

Period of subsequent transfer Rate of stamp duty payable on the market value

1 On transfer of such unit within one year from first registration of conveyance deed of such unit.

2%

2 On transfer of such unit after one year but within 2 years from first registration of conveyance deed of such unit.

3%

3 On transfer of such unit after two year but within 3 years from first registration of conveyance deed of such unit.

4%

45. F.4(15)FD/Tax/ 2014-59

14.07.2014 Conveyance deed of immovable property executed in favor of disable person.

46. F.4(4)FD/Tax/ 2015-235

09.03.2015 mlh foÙkh; o"kZ esa fu"ikfnr vkoklh; ;k okf.kfT;d Hkw[k.M ds i'pkr~orhZ foØ; foys[k ij izHkk;Z LVkEi 'kqYd dh jde fuEufyf[kr 'krksZ ij ?kVk;h tk;sxh] vFkkZr %& 1- fd fj;k;r ek= ml foÙkh; o"kZ esa Hkw[k.M ds izFke foØ; foys[k ds jftLVªhdj.k ds i'pkr~ fu"ikfnr i'pkrorhZ foØ;

foys[kksa ij vuqKk dh tk;sxh( 2- fd fj;k;r ek= vkoklh; ;k okf.kfT;d Hkw[k.Mksa ds foØ; foys[kksa ij vuqKkr dh tk;sxh( vkSj 3- fd Hkw[k.M izFke vkSj i'pkrorhZ foØ; ds nkSjku [kkyh gksuk pkfg, vkSj Hkw[k.M ds izoxZ] {ks= ;k vU; n'kk esa dksbZ ifjorZu

ugha gksuk pkfg,A 47. F.4(4)FD/Tax/

2015-236 09.03.2015 izkbZosV fo'ofo|ky; ds vf/kfu;e ds mica/kksa vkSj f'k{kk ¼xzqi&4½ foHkkx ds vkns'k la[;k ,Q-3¼14½ ,tq-&4@2006 fnukad 26-07-07

}kjk tkjh fd;s x;s ^î`Fkd vf/kfu;e }kjk izkbZosV fo'ofo|ky;ksa dh LFkkiuk ds fy;s ekxZn'kZd fl)kUrksa** ds vuqlj.k esa ^îzk;kstd fudk;** ls ^îzkbZosV fo'ofo|ky;** dks LFkkoj lEifÙk ds vUrj.k dh fy[kr ij izHkk;Z LVkEi 'kqYd ?kVk;k tk;sxk vkSj 1 izfr'kr dh nj ls izHkkfjr fd;k tk;sxkA


48. F.2(15)/FD/Tax/ 2015-46

26.06.2015 The stamp duty chargeable on the instrument of debt assignment executed in respect of performing assets (standard assets), shall be reduced and charged at the rate of 0.15 percent of the amount of debt subject to maximum of rupees five lacs, with effect from March 9, 2015 subject to condition that the stamp duty already paid shall not be refunded.

49. F.2(51)FD/Tax/ 2015-63

23.07.2015 The stamp duty chargeable on the instrument of lease or purchase of land with or without construction executed in favour of and enterprise to whom customized package for 100% exemption from stamp duty has been granted by the Government of Rajasthan under Rajasthan Investment Promotion Scheme-2014 and for the same Entitlement Certificate has been issued by Member Secretary of Rajasthan State Level Screening Committee constituted under Rajasthan Investment Promotion Scheme-2014, shall be remitted.

50. F.2(18)FD/Tax/ 2015-86

03.09.2015 The stamp duty chargeable on the order to be passed by Ministry of Corporate Affairs, Government of India in respect of amalgamation of Rajasthan Avas Vikas and Infrastructure Limited with Rajasthan Urban Infrastructure Finance & Development Corporation Limited, shall be remitted.

51. F.2(15)FD/Tax/ 2010/part-95

14.10.2015 The stamp duty chargeable of the instrument of purchase or lease of land with or without any construction/improvement on such land executed by the enterprise making investment for setting up of a new enterprise or for expansion of existing enterprise or for revival of Sick Industrial Enterprise to whom entitlement certificate has been issued by the appropriate Screening Committee under the Rajasthan Investment Promotion Scheme-2014, shall be reduced by fifty percent.

52. F.4(6)FD/Tax/ 2016-220

08.03.2016 Instrument of sale of dweling unit executed by the development Authorities Rajasthan Housing Board, Urban improovement trusts and municipalities under the chief minister's Jan Aawas Yojna, 2015 in favor of persons belonging to economically weaker section or low income group shall be and charged Rs. 50/- and Rs. 100/- respectively on fullfilment of the following condition, namely :-

(a) that in case of Economically Weaker Section, the annual income of the person is not more than Rs. 1,50,000/- amd super built up area of dwelling unit is not more than 350 square feet; and

(b) that in case of Low Income Group, the annual income of the person is not less than Rs. 1,50,001/- and not more than Rs. 3,00,000/- and super built up area of dwelling unit is not more than 550 square feet.

24. 22.Copy or extract 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 for any public purpose;

(b) Copy of, or extract from, any register relating to births, baptisms, namings, dedications, marriages, divorces, deaths or

1. F.49(54)RS/53 15.02.1955 Copy of extract certificate by a patwari to be a true copy of or a true extract, from records or papers which patwaries are required to prepare or keep by any rule made by the Government under the revenue Law of the State, where the copy or extract is furnished by a patwari to a tenant or in the village with which the copy or extract is concerned.

2. F.49(54)RS/53 15.02.1955 Certified copy to a map showing the holdings of cultivators when furnished to such a cultivator.


burials. 25. 23.Counterpart or duplicate

Exemption : Counterpart of any lease granted to a cultivator when such lease is exempted from duty.

- - -

26. 24. Supplementary instrument

- - -

27. 25. Customs Bond 1. F.2(18)FD/TAX Div./97

07.05.1998 lhek 'kqYd cU/ki= ij izHkk;Z 'kqYd dks ?kVkdj 0-10 izfr'kr djrh gS tks U;wure 100@& :- vkSj vf/kdre 1000@& :Ik;s ds v/;/khu gksxkA

28. 26.Delivery order in respect of goods

- - -

29. 27. Divorce-Instrument - - - 30. 28. Entry as an advocate,

on the roll of any High Court,

Exemption : Entry of an advocate on the roll of any High Court when he has previously been enrolled in a High Court.

- - -

31. 29. Exchange of property 1. F.49(54)RS/53 15.02.1955 Instrument of exchange executed by a private person where land is given by him for public purposes in exchange for other land granted to him by the Government.

2. F.2(2)FD/Gr./IV/84/S.O. 5

05.04.1984 Instrument of exchange of land made under the provisions of section 48 of the Rajasthan Tenancy Act, 1955 (Rajasthan Act, No. 3 of 1955).

32. 30. Further charge F.4(6)FD/Tax/2016-214

08.03.2016 Stamp duty chargeable on the instrument specified in sub-clause (ii) of clause (b) of article-30 shall be reduced and charge @ 0.15% subject to maximum Rs. 10 lakh.

33. 31. Gift 1. F.12(20)FD/TAX/ 2005-217

24.03.2005 Instrument of gift with respect to land in rural areas for GAUSHALA under the scheme declared by the Animal Husbandry Department.

2. F.2(13)/FD/Tax/ 12-86

10.12.2012 Gift deed of land measuring 10 biswa of khasra number 458/3 of village Dhava executed in favour of Muslim Samaj Sudhar and Vikas Sanstha, Dhava Tehsil Luni, District, Jodhpur.

3. F.12(11)FD/TAX/ 2013-116

06.03.2013 Gift deeds of immovable property executed in favour of ; (i) father, mother, son, brother, sister, daughter-in-law, husband, son’s son, daughter’s son, son’s daughter or

daughter’s daughter shall be reduced to 2.5 percent of the market value of the property; (ii) wife or daughter shall be reduced and charged at the rate of 1 percent of the market value of the property or

rupees 1 lac, whichever is less; and


(iii) a widow by: (a) her deceased husband’s mother, father, brother, or sister; or (b) her own mother, father, brother, sister, son or daughter; shall be exempted.

4. F.4(4)FD/TAX/2015-221

09.03.2015 jkT; ljdkj] LFkkuh; fudk;ksa ;k jktdh; miØeksa ds i{k esa] yksd iz;kstuksa ds fy;s fu"ikfnr] LFkkoj lEifÙk ds nku foys[k ij izHkk;Z LVkEi M~;wVhA

34. 32. Indemnity Bond. 1. F.49(54)RS/53 15.02.1955 Agreement or indemnity bond given to a Railway Authority by a passenger permitted to traval without payment of fare indemnifying such Authority or Company from any claim for damages in case of accident or injury.

2. F.49(54)RS/53 15.02.1955 Agreement or indemnity bond given to a Railway Authority by a consignee (when the Railway receipt is not produced) in respect of the delivery of articles carried at half parcels rates or at goods rates namely: fresh fish, fruits, vegetables, bazar baskets, bread, meat, ice and other perishable articles.

3. F.1(14)FD (CT)/ 66 17.04.1967 Indemnity Bonds to be excecuted by the guardians of minor dependents of deceased members of the Rajasthan Coal Mines Provident Fund Scheme for the purpose of obtaining refund of Coal Mines Provident Fund Accumulation.

35. 33. Lease— Exemption:-

Lease, executed in the case of cultivator and for purposes of cultivation (including a lease of trees for the production of food or drink).

1. F.49(54)RS/53 15.02.1955 Patta granted on behalf of the government to holder of land for ordinary cultivation. 2. F.49(54)RS/53 15.02.1955 Lease of a fishery granted by the Government. 3. F.16(17)E&T/ 55 19.12.1955 Lease deeds executed by the employees, State Insurance Corporation, New Delhi, in respect of premises

hired for regional, Local and Inspectorate offices of that Corporation in the State of Rajasthan. 4. i-2¼1½foRr@dj@

01&124 30.10.2002 1. dkjfxy ;q) ds nkSjku 'kghn gq, lSfudksas@vf/kdkfj;ksa dh ftu fo/kokvksa us jkT; ljdkj ds dkjfxy iSdst ds vUrxZr

jktLFkku vkoklu e.My esa ,e-vkbZ-th- ds ¶ysV@vkokl dk fodYi fn;k gqvk gS] ,sls izdj.kksa esa jktLFkku vkoklu e.My }kjk vkoafVr@fofØr ¶ysV@vkokl ds nLrkostksa ij ns; eqnzkad dj ls NwVA

2. dkjfxy iSdst dk ykHkkFkhZ gksus dk izek.khdj.k funs'kd] lSfud dY;k.k foHkkx] t;iqj }kjk fd;k tk;sxk] ftlds vk/kkj ij mDr eqnzkad dj NwV dk ykHk ns;A

5. F.2(6)foRr@dj@03&56

21.06.2003 LFkkuh; fudk;ksa rFkk jktLFkku vkoklu e.My }kjk dk'rdkjksa ls nh tkus okyh Hkwfe ds cnys vkoafVr 15 izfr'kr fodflr Hkwfe ds laca/k esa [kkrsnkj@Hkw&Lokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tk;sxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;kas dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij eqnzkad dj ?kVkdj LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kr nj ls Hkw[k.M dk ewY;kadu djds dUosl dh nj ls ns; gksxk rFkk tgk¡ lacaf/kr {ks= ds fy, dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS ogka ftyk Lrjh; lfefr }kjk cktkj ewY; dh vk/kh nj ls Hkw[k.M dk ewY;kadu djds dUosl dh nj ls ns; gksxkA

6. (i) F.4(18)/FD/TAX

Div. 2001-74 (ii) F.12(15)FD/Tax/

05-77

28.07.2003 10.10.2008

The Stamp Duty chargeable on the instrument of purchase or lease of land and any construction /improvement on such land for the purpose of setting up of a unit, as approved by the prescribed authority under the provisions of the Rajasthan Investment Promotion Scheme, 2003, shall be reduced by the extent of 50%.


7. F.2(6)FD/Tax/2003-82

11.08.2003 Lease deed executed by Jaipur development Authority in favour of purchaser who purchases the land from Khatedars/ Developers who develops the land as per provisions of notification No. F10(1) UDH/3/2002 of dated 1.1.2002 as amended by notification dated 15.1.2002, shall be reduced and charged on value of such land calculated at the rate of Rs. 100/- per square meter instead of market value of the land.

8. F.12(43)/FD/ Tax / 05-82

Read with Notifiaction No. F. 2 (48)/FD/Tax/2009-20

25.08.2006 10.05.2013

The stamp duty chargeable on instruments of lease to be executed in favour of Mahindra World City (Jaipur) Limited by RIICO for the establishment of Special Economic Zone including Domestic Tariff Area at Jaipur-Ajmer National Highway on the following conditions, namely :-

1. that in case there in any change in the land use of area allotted to Mahindra World City (Jaipur) Limited for special economic zone, or if there is violation of any conditions of lease, the allotte c company shall be liable to pay the stamp duty as applicable at that point of time with interest thereon, as may be decided by the Government, from the date of change of land use or violation of any of the conditions;

2. that the duty already paid; if any, shall not be refunded; and 3. that the instrument of subsequent transfer of land from the Project Company i.e. Mahindra

World City (Jaipur) Limited to any company shall be chargeable with stamp duty as per rules and no waiver shall be made at that stage.

9. F.12(43)/FD/Tax / 05-89 Read with Notifiaction No. F.2(48)/FD/Tax / 2009-21

20.09.2006 10.05.2013

The stamp duty chargeable on instruments of lease to be executed in favour of RIICO by JDA for the establishment of Special Economic Zone including Domestic Tariff Area by Mahindra Worlds City (Jaipur) Limited at Jaipur-Ajmer National Highway.

10. F.2(18)foRr@dj@96 ikVZ&28

10.07.2007 ¼1½ m|ksx foHkkx }kjk yo.k mRiknu gsrq vkoafVr yo.k {ks= ds fy;s fu"ikfnr uohu yhtMhM ,oa mlds uohuhdj.k ij eqnzkad dj] cktkj ewY; ds LFkku ij izfrHkwfr jkf'k ,o 3 o"kZ ds okf"kZd fdjk;s dks tksMdj dqy izfrQy ds :Ik esa lanRr jkf'k ij] mDr fyf[kr ¼instrument½ gsrq jkT; ljdkj }kjk fu/kkZfjr eqnzkad dj dh nj ls ns; gksxkA

¼2½ m|ksx foHkkx }kjk fu"ikfnr yo.k {ks= ds gLrkUrj.k foys[k ij ns; eqnzkad dj] cktkj ewY; ds LFkku ij izfrHkwfr jkf'k] gLrkUrj.k 'kqYd] 3 o"kZ dk okf"kZd fdjk;k ,oa ekSds ij fd;s x;s fuekZ.k dk;ksZa dh ykxr dks tksMdj dqy izfrQy ds :Ik esa lanRr jkf'k ij] mDr fyf[kr ¼instrument½ gsrq jkT; ljdkj }kjk fu/kkZfjr eqnzkad dj dh nj ls ns; gksxkA

11. F.2(6)foRr@dj@ 03&43

30.08.2007 t;iqj fodkl izkf/kdj.k] LFkkuh; fudk;ksa rFkk jktLFkku vkoklu e.My }kjk dk'rdkjksa ls yh tkus okyhHkwfe ds cnys vkoafVr 5 izfr'kr rd fodflr Hkwfe ds laca/k esa [kkrsnkj@HkwLokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tkosxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;ksa dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij eqnzkad dj ?kVkdj LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kr nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxk rFkk tgk¡ lacaf/kr {ks= ds fy;s dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS] ogk¡ ftyk Lrjh; lfefr }kjk fu/kkZfjr cktkj ewY; dh vk/kh nj


ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxkA 12. F.2(6)foRr@dj@

93&37

25.08.2008 jktLFkku LVsV b.MfLVª;y MoyiesUV ,.M bUosLVesUV dkjiksjs'ku fy- ¼jhdks½ gsrq dk'rdkjksa ls vokIr dh tkus okyh Hkwfe ds cnys dk'rdkjksa dks vkoafVr 25 izfr'kr rd fodlhr Hkwfe ds laca/k esa [kkrsnkj@Hkw&Lokeh Loa; ds uke fu"ikfnr nLrkostksa ij ns; eqnzkad dj dk ifjgkj fd;k tkosxk] ijUrq ,sls [kkrsnkj@Hkw&Lokeh dh vksj ls ukfer O;fDr;ksa dks mDr Hkwfe esa ls vkoafVr Hkw[k.M ds nLrkostksa ij ns; eqnzkad dj dks ?kVkdj cktkj ewY; ds LFkku ij LFkkuh; fudk;ksa }kjk lacaf/kr {ks= dh vkjf{kj nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxk rFkk tgk¡ lacaf/kr {ks= ds fy, dksbZ vkjf{kr nj fu/kkZfjr ugha dh xbZ gS] ogka ftyk Lrjh; lfefr }kjk fu/kkZfjr cktkj ewY; dh vk/kh nj ls Hkw[k.M dk ewY;kadu djds dUosUl dh nj ls ns; gksxkA

13. F.12(43)FD/TAX/05-Pt.-27

29.06.2010 Lease deed or Rent deed executed in favour of the unit established in Special Economic Zone.

14. F.12(43)/FD/TAX/ 05 Pt-26

29.06.2010 Hereby exempts from stamp duty payable, with immediate effect, on the following instruments, namely:- i. Allotment or sale deed executed by the State Government or any local body or RIICO or sale deed executed

by individual farmers/land owners in favour of developer (as defined in the Rajasthan Special Economic Zones Development Act, 2003) for the purpose of establishment of a Special Economic Zone in the State.

ii. Sale deed /Lease deed executed by the developer in favour of one or more co-developers or units in the area of Special Economic Zone.

iii. Sale deed/Lease deed executed by the co-developer in favour of one or more units. These exemption shall be available on the following conditions, namely :- 1. That in case there is any change in the land use of area purchased for Special Economic Zone or if there is

violation of any condition of lease, the allottee/purchaser shall be liable to pay the stamp duty as applicable at that point of time with interest thereon, as may be decided by the Government, from the date of change of land use or violation of any of the conditions; and

2. That the duty already paid, if any, shall not be refunded. 15. F.12(28)/FD/TAX

Div./ 2010-66 25.08.2010 Instrument of purchase or lease of land and any construction/improvement on such land for the purpose

ot setting up an enterprise, as declared eligible by the prescribed authority under the Rajasthan Investment. Promotion Scheme, 2010, shall be reduced by 50%.

16. F.2(38)foRr@dj@2010&83

13.10.2010 bf.M;u jsYos osYQs;j vkWjxsZukbZts'ku] ubZ fnYyh dks t;iqj fodkl izkf/kdj.k] t;iqj }kjk vkoafVr Hkwfe ij mDr laLFkk }kjk fufeZr edku] ¶ysV~l ds vius lnL;ksa ds i{k esa gLrkUrj.k gsrq fu"ikfnr foys[k ij ns; LVkEi M~;wVh] ?kVkdj cktkj ewY; ds LFkku ij gLrkUrj.k nLrkost esa fn;s x;s okLrfor izfrQy ,oa izfrQy ds :Ik esa lanRr fdlh Hkh vU; jkf'k ¼;fn dksbZ gks½ dks lfEefyr djrs gq, izfrQy dh dqy jkf'k ij izHkkfjr dh tkosxhA fdUrq ;fn izFke vkoaVh ,sls edku ;k ¶ysV dk vUrj.k fdlh dks djrk gS rks ,slh vUrfjrh ¼VªkalQjh½ dks mDr NwV dk ykHk ns; ugha gksxkA

17. F.2(82)/FD/TAX/2010-97

30.11.2010 Instruments of lease or sale of residential plot or dwelling unit executed by the Jaipur Development Authority, Jodhpur Development Authority, Rajasthan Housing Board, Urban Improvement Trusts and Municipalities having carpet area not more than 325 square feet in case of Economically Weaker Section, shall be reduced to Rs. 10/- and residential plot or dwelling unit having carpet area not more than 500 square feet in case of Low Income Group shall be reduced to Rs. 25/- on the following conditions, namely—

(a) that the monthly income of the family, in case of Economically Weaker Section, is not more than Rs. 5000/ - ; (b) that the monthly income of the family, in case of Low income group, is not less than Rs.5001/- and not more


than Rs. 10,000/-. 18. F.2(97)FD/Tax/20

10-11 25.04.2011 Instruments executed for taking loan to set up a Micro, Small or Medium Enterprise as defined in the Micro,

Small and Medium Enterprise Development Act, 2006 (Central Act No. 27 of 2006), or enhancing credit facilities or transfer of loan account from one bank to another by Micro, Small and Medium Enterprise, in the State, shall be reduced and charged :-


19. F.2(55)/FD/Tax / 12-33

12.07.2012 Lease deed of residential site allotted under the Indira Awaas Yojana and Mukhyamantri Gramin B.P.L. Awaas Yojana.

20. F.2(5)FD/Tax / 2009-31

12.07.2012 The Stamp duty chargeable on the lease deeds to e executed of land specified in the list given below, in favour of Rajasthan State Warehousing Corporation, shall be exempted :-

LIST S.

No. Name of the centre of the

RSWC Area of the Land Land allotting Authority

1. Suratgarh-I 2.39 Bigha (7242 Sq. yard) Municipal Board, Suratgarh 2. Nimbaheda-I 2 Bigha Mandi Samittee, Nimbaheda 3. Nimbaheda-II 3.95 Bigha mandi Samittee, Nimbaheda 4. Balotra 4 Bigha 18 Biswa Mandi Samittee, Balotara 5. Mohangarh 24 Bigha 5 Biswa Colonization Department 6. Sangaria-II 16000 Sq. meter RIICO 7. Alwar 9 Bigha 4 Biswa Distt. Collector, Alwar 8. Khanpur 6 Bigha Distt. Collector, Jhalawar 9. Head Office, Jaipur 3200 Sq. yard JDA 10. Jalore 7.17 Bigha Mandi Samittee 11. Chhabra 5 Bigha Municipal Board, Chhabra

21. F.2(56)/FD/Tax / 12-52

21.08.2012 Lease deeds executed in respect of land alloted by State Government, Urban Local Bodies or any Enterprises or Agency of State Government for the establishment of plants for solid waste management, waste water/sewage treatment, common bio-medical waste treatment or common effluent treatment plant or dumping yard, shall be exempted on the condition that-

(i). The lessee shall comply all the condition of allotement and lease deed. (ii) the lessee shall use the land so leased only for the purposes of establishment of plants for solid waste

management, waste water/sewage treatment, common bio-medical waste treatment or common effluent treatment plant or dumping yard as the case may be.

(iii) in case of breach of any of the above conditions, the amount of stamp duty so exempted shall be recovered with interest @ 18% per annum from the date from which the benefit has been availed.

22. F.2(5)FD/Tax /09-92

13.12.2012 Instruments of lease deeds executed in favour of Rajasthan State Warehouse Corporation in respect of land measuring 2.50 hectare of khasra No. 39 and 40 of village Chak Sikandarpur, Tehsil Hindaun, District Karauli and land measuring 2.76 hectare of khasra No. 302 of village Panwadi, Tehsil Kuchmancity, District Nagaur for


construction of warehouses at Hindaun City and Kuchamancity respectively. 23. F.2(42)FD/Tax /

09-93 13.12.2012 Instruments executed for land allotted to or purchased by the Rajasthan Rajya Vidyut Prasaran Nigam Limited,

Rajasthan Vidyut Utpadan Nigam Limited, Jaipur Vidyut Vitran Nigam Limited, Ajmer Vidyut Vitran Nigam Limited and Jodhpur Vidyut Vitran Nigam Limited during the year 2012-13 to 2017-18, shall be reduced and charged at the rate of 0.25% on the market value of the land but stamp duty already paid shall not be refunded.

24. F.2(84)/FD/TAX/2010- 122

25.03.2013 First sale deed or lease deed of the land or building in the Food Park, developed under the policy for promotion of Agro-Processing and Agri-Business,2010; shall be exempted on the recommendation of State Level Empowered Committee constituted under the Rajasthan Investment Promotion Scheme.

25. F.2(8)/FD/Tax/ 2013-18

09.05.2013 Instruments of lease of land for 30 years executed by Government of Rajasthan in favour of developers to establish Gyanodaya Schools.

26. F.2(84)FD/Tax/ 2010-23

24.05.2013 Instrument of first sale or lease of land or building for setting up of such agro-processing and agri-business enterprises, as approved by the State Level Empowered Committee or District Level Sanctioning Committee, as the case may be, constituted under the policy for Promotion of Agro-Processing and Agri-Business, 2010 provided that the saction for the project under the Policy for promotion of Agro-Processing and Agri-Business, 2010 has been issued prior to 31.03.2014, favour of such enterprises.

27. F.4(15)FD/TAX/ 2014-54

14.07.2014 Lease deed or sale deed, executed by State Government, Rajastha Housing Board, Jaipur Development Authority, Jodhpur Development Authority, Ajmer Development Authority, Urban Improvement Trust, Krishi Upaj Mandi and Mandi Samittee, Gram Panchayat, Panchayat Samittee, Rajasthan Industrial Development and Investment Corporation (RIICO), Rajasthan State Cooperative Housing Federation or by any other Authority or enterprises of the State Governement in respect of land allotted or sold by them, shall be reduced and charged as under :-

S. No.


1 If the instrument is submitted for registration within 2 months from the date of its execution.

On the amount of premium and other charges paid in consideration including interest or penalty, if any on such instrument and the average amount of the rent or two years.





Note: Stamp duty on the lease deed or sale deed submitted for registration after 8 months from the date of execution and revalidated from the Local Bodies shall be calculated on the market value of the property or on 150% of the amount as calculated for serial number 1 above, whichever is higher.

28. F.4(15)FD/TAX/ 2014-55 & F.2(60)FD/Tax/

14.07.2014 24.07.2015

The lease deeds issued/executed by Jaipur Development Authority, Jodhpur Development Authority, Ajmer Development Authority, Urban Improvement Trust, Municipal Corporation, Municipal Council, Municipal Board and other Local Bodies under the Rajasthan Urban Areas (Permission for use of Agriculture Land for Non-


2012-70 & F.4(6)FD/Tax/ 2016-215

08.03.2016

agricultural Purposes and allotment) Rules, 2012, after allotment or regularization of the land placed at the disposal of the aforesaid Local Authorities under section 90-A of the Rajasthan Land Revenue Act, 1956, shall be reduced and charge as under :-

S. No.


1 If the lease deed is issued in favour of Khatedar himself.

On the amount of premium, development charges and other charges paid in consideration including interest or penalty, if any, and the average amount of the rent of two years.

2 If the lease deed is issued in favour of a person other than Khatedar, on the basis of registered or duly stamped instrument.

On the amount of premium, development charges and other charges paid in consideration including interest or penalty, if any, and the average amount of the rent of two years.

3 If the lease deed is issued in favor of a person on the basis of unregistered or insufficiently stamped instruments executed on or before 31.05.13 and his application or the record submitted by the housing co-operative society before urban local body on or before 31.08.16

On the amount of premium, development charges, conversion charges and other charges paid in consideration including interest or penalty, if any, and the average amount of the rent of two years subject to condition that,- (i) the Urban Local Body concerned shall make endorsement on the

lease deed or issue a certificate of this effect that lease deed has been issued on the basis of application or record submitted on or before 31.08.16;

(ii) the lesae holder along with his lease deed shall submit the certificate, before the Registering Officer, issued by the Urban Local Body concerned wherein the number and date of execution of intermediary unregistered and unstamped instruments executed in respect of the immovable property are stated; and

(iii) the lease deed shall be presented for registration on or before 30.09.2016.

4 If the lease deed is issued on the basis of unregistered or insufficiently stamped instruments executed on or before 31.05.13 but submitted for registration after 30.09.16

On the value calculated on the basis of prevalent rates of reserve price of the area prescribed by Local Authority concerned, if the rates of reserve price of the area are not prescribed, on the basis of reserve price of nearby area subject to the condition that the lease holder along with his lease deed shall submit the certificate, before the Registrering Officer, issued by the Urban Local Body concerned wherein the number and date of execution of inermediary unregistered and unstamped instruments executed in respect of the immovable property are stated.

5 If the lease deed is issued on On the value calculated on the basis of prevalent rates of reserve price of


the basis of unregistered or insufficiently stamped instruments executed after 31.05.13

the area prescribed by Local Authority concerned, if the rates of reserve price of the area are not prescribed, on the basis of reserve price of nearby area subject to the condition that the lease holder along with his lease deed shall submit the certificate before the Registrering Officer issued by the Urban Local Body concerned stating therein the number and date of execution of inermediary unregistered and unstamped instruments executed in respect of the immovable property.

Note: Stamp duty on the lease deed submitted for registration after 8 months from the date of execution and revalidated from the Local Bodies shall be calculated on the market value of the property or on 150% of value calculated on the basis fo prevalent rates of reserve price of the area prescribed by Local Authority concerned, whichever is higher. Where the rates of reserve price of the area is not priscribed, the reserve price of the near by area shall be deemed to be reserve price of that area.

29. F.4(15)FD/TAX/ 2014-56

14.07.2014 Categories of lease deed specified in column 2 of table given below shall be reduced and charged at the rates specified in column number 3 of the said table against each of them :-

S. No.

Description of lease Rate of stamp duty

1 2 3 1 Where by such lease the rent is

fixed and no premium is paid or delivered-

(i) Where the lease purpurts to be for a term of less than one year.

0.5% of the whole amount of rent payable under such lease subject to minimum of Rs. 500/-.

(ii) Where the lease purpurts to be for a term of one year or above and upto ten years.

One percent on the amount of average rent or two years.

2 Where the lease is granted for a fine or premium or for money advanced or development charges advanced or securities charges advanced in addition to the rent reserved but such money advanced or development charges advanced or securities charges advanced is refundable and the lease purports to be for a term of upto ten years.

(i) in case of leases of residential properties- 0.5% of the rent for the entire period subject to minimum or rupees 1000.

(ii) (ii) in case of leases of other than residential properties- 1% of the rent for the entire period subject to minimum of rupees 5000.

3 Where the lease is granted for a fine or premium or for money

(i) in case of leases of residential properties- 0.5% of the rent for the entire period and amount of fine or premium or for money


advanced or development charges advanced or securities charges

advanced or development charges advanced or securities charges advanced subject to minimum of rupees 2000.

(ii) (ii) in case of leases of other than resicential properties- 1% of the rent for the entire period and amount of fine or premium or for money advanced or development charges advanced or securities charges advanced subject to minimum of rupees 7000.

30. F.2(45)FD/Tax/ 2015-53

10.07.2015 The Stamp duty chargeable on the instrument of lease to be executed by Pelican Ceramic Industries Pvt. Ltd., Registered Office at C-6/4, Safdarjung Development Area, New Delhi in favour of M/s Yazaki India Pvt. Ltd., Registered Office at Gat No. 93, Survey No. 166, High Cliff Industrial Estate, Wagholi-Rahu Road, Kesnand, Pune, Maharashtra in respect of 263620 sq. feet land (with construction) in RIICO Industrial Area, Bhiwadi, Alwar, Rajasthan for setting up a wire harness manufacturing unit, shall be remitted on the condition that company shall comply all the conditions as provided under Rajasthan Investment Promotion Scheme-2014.

31. F.2(51)FD/Tax/ 2015-63

23.07.2015 The stamp duty chargeable on the instrument of lease or purchase of land with or without construction executed in favour of and enterprise to whom customized package for 100% exemption from stamp duty has been granted by the Government of Rajasthan under Rajasthan Investment Promotion Scheme-2014 and for the same Entitlement Certificate has been issued by Member Secretary of Rajasthan State Level Screening Committee constituted under Rajasthan Investment Promotion Scheme-2014, shall be remitted.

32. F.2(15)FD/Tax/ 2010/part-95

14.10.2015 The stamp duty chargeable of the instrument of purchase or lease of land with or without any construction/improvement on such land executed by the enterprise making investment for setting up of a new enterprise or for expansion of existing enterprise or for revival of Sick Industrial Enterprise to whom entitlement certificate has been issued by the appropriate Screening Committee under the Rajasthan Investment Promotion Scheme-2014, shall be reduced by fifty percent.

33. F.4(6)FD/Tax/ 2016-220

08.03.2016 Instrument of lease of dweling unit executed by the development Authorities Rajasthan Housing Board, Urban improovement trusts and municipalities under the chief minister's Jan Aawas Yojna, 2015 in favor of persons belonging to economically weaker section or low income group shall be and charged Rs. 50/- and Rs. 100/- respectively on fullfilment of the following condition, namely :-

(a) that in case of Economically Weaker Section, the annual income of the person is not more than Rs. 1,50,000/- amd super built up area of dwelling unit is not more than 350 square feet; and

(b) that in case of Low Income Group, the annual income of the person is not less than Rs. 1,50,001/- and not more than Rs. 3,00,000/- and super built up area of dwelling unit is not more than 550 square feet.

34. F.4(6)FD/Tax/ 2016-221

08.03.2016 Stamp duty chargeable on orders of land use change and conversion issued under the Rajasthan Urban Areas (Change of Land Use) Rules, 2010 or the Rajasthan Land Revenue (Conversion of agricultural land for non-agricultural purposes in rural areas) Rules, 2007 or under any other relevant rules, as the case may be, shall be reduced and charged as under :-

(i) at the rate of 5% of the amount of charges or fee for land use change, subject to a minimum of rupees 500 in each case; and

(ii) at rate of 3% of the amount of land conversion charges, subject to a minimum of rupees 500 in each case. Explanation :


(i) The stamp duty paid on the order of land use change shall be adjusted towards the total amount of duty chargeable on the lease deed at the time of execution of lease deed in pursuance of such order.

(ii) This notification shall also be applicable on orders of land use change and conversion pending for adjudication of proper stamp duty before Collector (Stamps) and orders issued before the date of publicaiton of this notification; and

(iii) Stamp duty already paid shall not be refunded. 36. 33-A. Leave and Licence

Agreement - - -

33-B. F.4(6)FD/Tax/2016-226

08.03.2016 Stamp duty chargeable on the instrument relating to conversion of partnership firm, private limited company or unlisted public limited company into Limited Liability Partnership under the Limited Liability Partnership Act, 2008 (Central Act No. 6 of 2009) as specified in sub-clause (a) of clause (2) of Article 35-B of the Schedule of the Rajasthan Stamp Act, 1998, shall be reduced and charged at the rate of one percent.

37. 34. Letter of allotment of shares

- - -

38. 35. Letter of Licence - - - 39. 36. Memorandum of

association of a Company

Exemption : Memorandum of any association not formed for profit and registered under section 25 of the Companies Act, 1956 (Act No. 1 of 1956).

- - -

40. 37. Mortgage deed Exemptions : (1) Instruments, executed

by agriculturist taking advances from the Government or by their sureties as security for the repayment of such advance.

(2) Letter of hypothecation accom-panying a bill of

1. F.49(54)RS/53 15.02.1955 Instrument executed in favour of Government by the managing Authority of an Educational Institution added by government with the object of securing by hypothecation of land and buildings belonging to the institution, that grants-in-aid to the institution are refunded if the said land, buildings are not used for educational purposes or if the education given by the institution is defective or unsatisfactory.

2. F.49(54)RS/53 15.02.1955 Instrument executed in favour of Government by the Managing authority of an Educational Institution with the object of securing the due use of land which such institution has been permitted to occupy.

3. F.49(54)RS/53 15.02.1955 Mortgage-deeds executed by a Municipal Baord in Rajasthan in favour of the Government of Rajasthan in connection with the advance of loans to them by the said government to implement their public utility schemes such as water supply, drainage etc., Duty reduced to five rupees.

4. F.49(54)RS/53 15.02.1955 Mortgage-deeds executed by an officer of Government in Civil or Military employ for securing the repayment of and advance received by him from the Government for the purpose of constructing,


exchange. purchasing or repairing a dwelling house for his own use. 5. F.49(54)RS/53 15.02.1955 Mortgage-deed or agreement executed by an officer of the Govt. for securing the repayment of an

advance received by him from the Government for the purpose of purchasing a motor car, a motor boat, a motor cycle, a horse, a cycle or a typewriter.

6. F.49(54)RS/53 15.02.1955 Unattested instrument evidencing an agreement relating to the hypothecation of movable property, where such hypothecation has been made by way of security for the repayment of money advanced or to be advanced by way of loan or of an existing or future debt.

7. D.15/ID/E&T/56 17.03.1956 Agreements and mortgage deeds executed in favour of the government of Rajasthan in connection with the advance of loan by the Government for small-Scale and Cottage Industries.

8. F.16(21)SR/54 30.04.1956 Security bond executed by or on behalf of a temporary Government servant for the payment of any advance received by him for the purchase of a bycycle.

9. F.2(8)E&T/56 27.07.1956 Bonds and mortgage deeds executed in favour of the Board of Trustees Employees Provident Fund in Rajasthan in connection with the advance of loan by the said Board for the purchase of building sites and building of Houses by the members of the Provident Fund.

10. D.8946/F.2(33) E&T/56

26.03.1957 Agreement and mortgage-deeds executed in favour of All India Khadi & Village Industries Board in connection with the advance of loan by the said Board for Small Scale & Cottage Industries, shall be reduced by 50% percent.

11. F.2(18)E&T/56/1 10.12.1957 Banking company in liquidation on any transfer, mortgage, assignment, certificate, affidavit, bond or any other instrument or writing whatsoever, and any copy thereof, shall be remitted. Nothing in this remition applies to bills of exchange, cheques, promissory notes, bills of landing; letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts

12. D.524/58 F.2(2) E&T/56

02.01.1959 Mortgage deeds, executed by the Central Government servants for securing the repayment of loans, advanced to them for the purpose of constructing, purchasing or repairing dwelling houses under the scheme for the grant of house building advances to Central Government servants, and on deeds or reconveyance of the property mortgaged under the aforesaid mortgage deeds.

13. F.2(28)E&T/60 18.11.1960 Agreements and mortgage deeds executed in favour of any Panchayat Samiti in connection with an advance of loans by it.

14. F.2(20)E&T/60 09.01.1961 Agreements and mortgage deeds" executed in favour of the Rajasthan Khadi and village Industries Commission through the said Board for the development of Khadi and Village Industries.

15. F.2(32)FD(RT)/ 64

16.12.1964 Agreements and mortgage deeds executed by the Rajasthan Khadi and Village Industries Board, Jaipur, in favour of the Khadi and Village Industries Commission in connection with the advance of loans by the said Commission for the development of Khadi and Village Industries.

16. F.1(5)F.D.(CT)67 29.03.1967 Mortgage-deeds excuted by the widows of armed forces personal killed in action on September, 1965, in favour of the Government of Rajasthan to secure repayment of Low Income Group Housing/Middle


Income Group Housing Loan, (Granted as a special Case to them), are chargeable. 17. F.2(5)FD/CT/70-2 13.03.1970 Deed of hypothecation executed by a Government servant in favour of any of the Scheduled Banks

under the Scheme for grant of Loans by Scheduled Banks to Government servants for purchase of conveyance.

18. F.2(3)FD/Gr.IV/76 S.O. 347

27.10.1976 Mortgage deeds executed by the employees of the Panchayat Samiti, Zila Parishads and Municipalities in the State for securing repayments of loans received by them for the purpose of constructing house for their own use under the law Income Group Housing Scheme.

19. F.2(1)FD/Gr.IV/95-21 S.O. 454

27.03.1985 Mortgage deeds executed by their employees in favour of registered private institutions and companies for obtaining loan for construction or purchase of house/flat or for making addition/ alteration in an existing house /flat shall be reduced to 1% of the loan amount or Rs. 100/- whichever is higher.

20. F.2(15)FD/Gr.IV/80 G.S.R. 54

31.10.1985 Mortgage deeds executed by the employees of the Urban Improvement Trust in the State for securing repayment of loan received by them for the purpose of constructing houses for their own use under the Law Income Group Housing Scheme.

21. F.2(15)FD/Gr.IV/ 80

02.07.1988 Mortgage deeds executed by the employees of the Jaipur Development Authority for securing repayment of loans received by them for the purpose of constructing houses for their own use under the Low Income Group Housing Scheme.

22. F.2(23)/FD/TAX/ Div./97-112

27.11.1998 Affidavit, Agreement deed, Guarantee deed, Mortgage deed, hypothecation deed, hypothecation cum guarantee deed, letters of continuance and any other document (including Affirmation of declaration in the cases of persons by law allowed to affirm or declare instead of swearing) executed for the purpose of getting loan from a 'Bank' as defined in clause (d) of section (2) of the Rajasthan Agricultural credit operations (Removal of difficulties) Act 1974 or from a 'Financing Bank' as defined in clause (g) of section 2 of Rajasthan Co-operative Society Act, 1965 or from 'Co-operative Bank' or 'Credit Society' as defined in clause (g) and (i) respectively of rule 2 of Rajasthan Co-operative Society Rules, 1966, by— i. an Agriculturist for Agricultural purpose as defined in section 2(a) of the Rajasthan Agricultural

credit operations (Removal of difficulties) Act, 1974. ii. a beneficiary identified and certified as such by the project officer/Director of the concerned DRDA

or the Collector of the District under the S.F.D.A./D.P.A.P./SA/D.A.H.H.P./Antyodaya IRDP, SETUP and ANY Other Programme for any purpose approved under the said programmes.

iii. A person who stands a Gurantor for an Agriculturist or a beneficiary referred to in clause (i) and (ii) above to ensure repayment of a loan, and

A beneficiary identified and certified as such by the Vikas Adhikari seeking loan assistance for construction of a dwelling house in a rural areas

23. F.2(24)foÙk@dj@ 97&113 t;iqj

15.12.1998 Hkkjrh; chek fuxe ls izkIr 80-50 djksM :Ik;s ds m/kkj dk izfrlank; izfrHkwr djus dss fy;s jktLFkku jkT; fo|qr cksMZ }kjk fu"ikfnr ca/kd foys[k ij izHkk;Z LVkEi 'kqYd 5 izfr'kr ls ?kVkdj 0-80 izfr'kr ns; gksxkA


24. F.2(24)foRr@dj@ 97 t;iqj

28.02.2001 Hkkjrh; thou chek fuxe ls izkIr 51-94 djksM :Ik;s ds m/kkj dk izfrlank; izfrHkwr djus ds fy, jktLFkku jkT; fo|qr mRiknu fuxe fyfeVsM }kjk fu"ikfnr ca/kd foys[k ij izHkk;Z LVkEi 'kqYd 5 izfr'kr ls ?kVkdj 0-80 izfr'kr dj fn;k tk;sxkA

25. F.2(24)foÙk@dj@ 97 t;iqj

28.02.2001 Hkkjrh; thou chek fuxe ls izkIr 51-95 djksM :Ik;s ds m/kkj dk izfrlank; izfrHkwr djus ds fy, jktLFkku jkT; fo|qr mRiknu fuxe fyfeVsM }kjk fu"ikfnr ca/kd foys[k ij izHkk;Z LVkEi 'kqYd 5 izfr'kr ls ?kVkdj 0-80 izfr'kr dj fn;k tk;sxkA

26. F.2(97)FD/Tax/ 2010-11



27. F.4(4)FD/Tax/ 2015-237

09.03.2015 fdlh ;q) fo/kok }kjk edku@¶ySV ds lfUuekZ.k ;k Ø; ;k fo|eku edku@¶ySV esa ifjo/kZu@ifjorZu djus ds fy;s m/kkj izkIr djus ds fy;s foÙkh; laLFkk] cSad ;k lgdkjh lkslk;Vh ds i{k esa fu"ikfnr ca/kd foys[k ij izHkk;Z LVkEi 'kqYd dk] funs'kd] lSfud dY;k.k foHkkx] jktLFkku ljdkj }kjk tkjh fd;s x;s igpku izek.k i= ds izLrqr fd;s tkus ij] ifjgkj fd;k tk;sxkA

28. F.4(6)FD/Tax/ 2016-214

08.03.2016 Stamp duty chargeable on the instrument specified in clause (b) of article-37 shall be reduced and charge @ 0.15% subject to maximum Rs. 10 lakh.

29. F.4(6)FD/Tax/ 2016-230

08.03.2016 ofj"B ukxfjd }kjk fu"ikfnr izfrxkeh ca/kd ¼Reverse Mortgage½ ds nLrkost ij LVkEi M~;wVh dh fj;k;r fnukad 31-03-17 rd nh xbZ gSA

41. 38. Mortgage of a crop 1. i-2¼11½foÙk@dj@ 2003&111 t;iqj

14.01.2004 vkfVZdy 9 ds rgr vizSfUVlf'ki ¼Apprenticship½ MhM ij rFkk vkfVZdy 38 ds rgr Qly ds ca/kd i= ij

42. 39. Notarial Act 1. i-5¼21½foÙk@dj@ 10&87

26.10.2010 jktLFkku jkT; ds Hkhrj tkfr izek.k&i=] ewy fuokl izek.k&i=] tUe izek.k&i=] eR;q izek.k&i= ,oa fookg iath;u izek.k&i= vHkh izkIr djus ds iz;kstu ds fy;s fu"ikfnr ;k 'kS{kf.kd iz;kstu esa izos'k ds fy, ;k 'kS{kf.kd Nk=ofRr dh eatwjh ds fy, vkosnu ds laca/k esa vki visf{kr 'kiFk&i=ksa dks uksVjh ifCyd ls lR;kfir ¼Attested½ djkus ij uksVfj;y ,DV ij izHkkfjr LVkEi 'kqYd

43. 40. Note or Memorandum 1. F.2(6)/foÙk@dj& vuq-@97 t;iqj

26.06.1997 fdlh nyky ;k vfHkdRrkZ }kjk vius ekfyd dks] ml ekfyd ds ys[ks fdlh Hkh eky ;k LVkWd ;k foi.; izfrHkwfr ¼vuqPNsn 43 ds v/khu½ dk Ø; ;k foØ; izKkfir djrs gq, Hksts ;s fVIi.k ;k Kkiu ij izHkk;Z LVkEi 'kqYd] izfr fVIi.kh ;k Kkiu U;wure 10@& :Ik;s vkSj vf/kdre 75@& :Ik;s ds v/;/khu jgrs gq, eky] LVkWd ;k foi.; izfrHkwfr ds ewY; dk ?kVkdj 0-10 izfr'kr dj fn;k tk;sxkA

44. 41. Note of protest by the master of a ship.

- - -

45. 42. Partition— 1. F.4(18)FD/TAX Div./98-84

05.09.1998 Partition deed in respect of agricultural land where land is held on revenue settlement for a period exceeding thirty year and paying the full assessment, shall be reduced to 10% of seven times of the annual revenue till 31st March, 1999.

2. F.2(3)FD/TAX/Div. 98-185

26.03.1999 Partition deed in respect of ancestral agriculture land

46. 43. Partnership— 1. F.2(22)FD/TAX-Div./99- 215

22.04.1999 Partnership deed executed on changing partners shall be redued to Rs.100.00

2. F.2(51)FD/Tax/2014-6






47. 44. Power of Attorney:- 1. F.49(54)RS/53 15.02.1955 Authority in writing executed under Rule 1, Order XXVIII of the Code of Civil Procedure, 1908 (Act V of 1908), by any officer or solder actually serving the Government in a military capacity authorising any person to sue or defend in his stead in a Civil Court.

2. F.49(54)RS/53 15.02.1955 Letter of authority or power of atttorney executed for the sole purposes of authorising one or more of the Joint Holders of a Government security to give on behalf of the other or others of them, or any one or more of them, a discharge for interest payable on such security or on any renewed security issued in lieu thereof.

3. F.49(54)RS/53 15.02.1955 Authority in writng (general or special) authorising an agent to appear and plead under the Rajasthan Panchayat Act, 1953.

4. F.4(15)FD/TAX/ 2014-49

14.07.2014 Agreement or memorandum of an agreement under clause (e) of Article 5 and power of attorney under clause (eee) of Article 44 of the Schedule of the Act shall be reduced and charged as under :- 1. One percent of the market value of the land where developer or promoter is not given powers under the

agreement or memorandum of an agreement or power of attorney to sale any part of developed property. 2. Where developer or promoter under the agreement or memorandum of an agreement or power of attorney

is given powers to sale any part of the developed property :- (a) two percent of the market value of the proportionate part of the land under developed property agreed to be

given to promoter or developer in consideration; and one percent of the market value of the remaining proportionate part of the land.

48. 45. Protest of Bill or Note - - - 49. 46. Protest by the master of

a ship - - -

50. 47. Re-conveyance of mortgaged Property :

1. F.49(54)RS/53 15.02.1955 Instrument of re-conveyance of mortgaged property executed by Government in favour of an person who is or has been in the Civil or Military employ of Government on the repayment of advance received by him from the Government for the purpose of constructing, purchasing or repairing a dwelling house for his own use.

2. F.49(54)RS/53 15.02.1955 Instrument of re-conveyance executed by Government in respect of property mortgaged by an officer of Government or his surety as security for the due execution of an office or the due accounting for money or other property received by virtue thereof.

3. D.5245/58 F.2(2) E&T/56

02.01.1959 Remit the stamp duty payable on mortgage deeds, executed by the Central Government servants for securing the repayment of loans, advanced to them for the purpose of constructing, purchasing or repairing dwelling houses under the scheme for the grant of house building advances to Central Government servants, and on deeds or reconveyance of the property mortgaged under the aforesaid mortgage deeds.


51 48. Release F.4(6)FD/Tax/2016-269 30.03.2016 iSr`d lEifÙk ds gdR;kx ij LVkEi M~;wVh dh fj;k;r Ø-la- fooj.k LVkEi M~;wVh dh nj 1 tgka R;kxs x;s 'ks;j] fgr] Hkkx ;k nkos dk

cktkj ewY; 5 yk[k :i;s ls vf/kd ugha gSA vf/kdre ,d gtkj :i;s ds v/;/khu jgrs gq, R;kxs x;s 'ks;j] fgr] Hkkx ;k nkos ds cktkj ewY; ds cjkcj jde dk 1-5 izfr'krA

2 tgka R;kxs x;s 'ks;j] fgr] Hkkx ;k nkos dk cktkj ewY; 5 yk[k :i;s ls vf/kd gS fdUrq 10 yk[k :i;s vf/kd ugha gSA

nks gtkj :i;s

3 tgka R;kxs x;s 'ks;j] fgr] Hkkx ;k nkos dk cktkj ewY; 10 yk[k :i;s ls vf/kd gSA

ikap gtkj :i;s

52. 49. Respondentia Bond - - - 53. 50.Security Bond or

Mortgage-deed Exemption : 1 Bond or other instrument

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 per mensem; (b) by agriculturists taking advances from the Government or by their sureties as security for the re-payment of such advances; (c) 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.

1. F.49(54)RS/53 15.02.1955 Instrument executed with the object of securing due payment for seed or agricultural implements purchased on credit from the agricultural department.

2. F.49(54)RS/53 15.02.1955 Agreement, bond or security bond required to be executed by or on behalf of the holder of a scholarship or stipend awarded by Government.

3. F.16(21)SR/54 30.04.1956 Security bond executed by or on behalf of a temporary Government servant for the payment of any advance received by him for the purchase of a bycycle.

4. F.1(21)F.D.(CT)/65 06.11.1965 Personal bonds and security bonds under sub-rules (i) and (ii) of rule 8 of the Rajasthan gold Smiths Rehabilitation (loans) Rules, 1964 to be executed by Gold Smiths rendered displaced on account of Gold Control Rules, 1963.

5. i-2¼4½foÙk¼ok-dj½ 68&2 06.06.1968 jkT; ljdkj }kjk cekZ ls ykSVus okys Hkkjrh; jk"Vª;dksa dks fn;s x;s dkjksckj] vkoklu rFkk vU; _.k ds laaca/k esa muds }kjk ca/ki=ksa rFkk izfrHkwfr&i=ksa ds fu"ikfnr fd;s tkus ij mDr LVkEi ,DV ds v/khu izHkk;Z gS] LVkEi ’kqYd dk ifjgkj fd;k tk;sxkA

6. F.2(5)FD/CT/72 31.10.1972 Bond or security bond required to be executed by or on behalf of an unemployed medical graduate for obtaining loan or stipend from the State Government.

7. F.1(11)FD/TAX Div./ 97

21.03.1998 izfrHkwfr cU/ki= ;k ys[k tks fd inh; dRrZO;ksa ds lE;d~ fu"iknu ds fy, izfrHkwfr ds :Ik esa fu"ikfnr fd;k x;k gS] ;k tks mlds vk/kkj ij izkIr /kujkf'k ;k vU; lEifRr dk ys[kktks[kk nsus ds fy, fu"ikfnr fd;k x;k gS ;k fdlh lafonk dk lE;d~ ikyu ;k fdlh nkf;Ro dk lE;d~ fuoZgu lqfuf'pr djus ds fy, izfrHkw }kjk fu"ikfnr fd;k x;k gS & 'kqYd dks ?kVkdj 0-1 izfr'kr fd;k tkrk gSA

8. F.2(18)FD/TAX Div./97-184

26.03.1999 dsUnzh; vkcdkjh fu;e] 1944 ds rgr fu"ikfnr izfrHkwfr cU/ki= ij izHkk;Z eqnzkad dj ?kVkdj 0-10 izfr'kr fd;k tk;sxk tks U;wure 100@& :Ik;s vkSj vf/kdre 1000@& :Ik;s ds v/;/khu gksxkA

9. i2¼9½foRr@dj&vuq-@ 2001& ikVZ

27.02.2002 foRrh; laLFkkvksa@cSadkas }kjk iqjkuh _.k jkf'k o C;kt jkf'k dks uohu _.k jkf'k esa 'kkfey djrs gq, lEiw.kZ jkf'k ds laca/k esa fu"ikfnr izfrHkwfe lacaf/kr nLrkost ftl ij jktLFkku eqnzkad vf/kfu;e] 1998 dh vuqlwph ds vkfVZdy&5]6 rFkk 50 ds vUrZxr eqnzkad dj ns; gSA mDr _.k jkf'k esa ls iqjkuh _.k jkf'k ftlds laca/k esa iwoZ esa eqnzkad dj vnk fd;k tk pqdk gS ij ns; eqnzkad dj dk ifjgkj djrh gSA

10. F.2(23)/FD/TAX/ Div./ 97-112

27.11.1998 Affidavit, Agreement deed, Guarantee deed, Mortgage deed, hypothecation deed, hypothecation cum guarantee deed, letters of continuance and any other document (including Affirmation of declaration in the cases of persons by law allowed to affirm or declare instead of swearing) executed for the purpose of getting loan from a 'Bank' as defined in clause (d) of section (2) of the Rajasthan Agricultural credit operations (Removal of difficulties) Act


1974 or from a 'Financing Bank' as defined in clause (g) of section 2 of Rajasthan Co-operative Society Act, 1965 or from 'Co-operative Bank' or 'Credit Society' as defined in clause (g) and (i) respectively of rule 2 of Rajasthan Co-operative Society Rules, 1966, by— i. an Agriculturist for Agricultural purpose as defined in section 2(a) of the Rajasthan Agricultural credit

operations (Removal of difficulties) Act, 1974. ii. a beneficiary identified and certified as such by the project officer/Director of the concerned DRDA or the


iii. A person who stands a Gurantor for an Agriculturist or a beneficiary referred to in clause (i) and (ii) above to ensure repayment of a loan, and

a beneficiary identified and certified as such by the Vikas Adhikari seeking loan assistance for construction of a dwelling house in a rural areas

11. i-2¼15½foRr@dj@ 2010&38 t;iqj

20.07.2010 jktLFkku jkT; fo|qr izlkj.k fuxe fyfeVsM ¼RRVPNL½ }kjk o"kZ 2010&11 esa :Ik;s 350-00 djksM ds vifjorZuh; cks.M ¼Non Convertible bond½ tkjh djus ij bu vifjorZuh; cks.M i= ij izHkk;Z LVkEi 'kqYd de fd;k tkosxk vkSj 0-25 izfr'kr dh nj ls izHkkfjr fd;k tkosxkA

54. 51. Settlement— Exemption Deed of dower executed on the occasion of or in connection with, marriage between Mohammedans, executed before or after the marriage.

1. F.4(6)FD/Tax/2016-218

08.03.2016 Instrument of settlement executed in favour of family members, shall be reduced and charged @1.5% of the market value of the property settled by such instrument.

Explanation :“Family member” means father, mother, wife, brother, sister, son, daughter, grand son, grand daughter, daughter-in-law of settler.

55. 52. Share warrants Exemption : Share warrant when issued by a company in pursuance of the provisions of the Companies Act, 1956 (Act No. 1 of 1956), to have the effect only upon payment, as a composition for that duty, to the Collector,— (a) One and a half percent of

the whole subscribed capital of the csompany, or

(b) if any company which has paid the said duty or composition in full, subsequently issues an

- - -


addition to its subscribed capital-one and half Percent of the additional capital so issued.

56. 53. Shipping order - - - 57. 54.Surrender of lease :

Exemption : Surrender of lease when such lease is exempted from duty.

- - -

58. 55. Transfer of lease by way of assignment and not by way of under lease.

Exemption : Transfer of any lease exempt from duty.

- - -

59. 56. Trust — - - - 60. 57.Warrant for goods - - - 61. 58. Works contract - - -

* Kindly reffer to the original notification.