stamp fees

8/17/2019 Stamp Fees

1/21

STAMP ACT SCHEDULE ANNEXURE

SCHEDULE1-ASTAMP DUTY ON CERTAIN INSTRUMENTS UNDER THESTAMP (ANDHRA PRADESH AMENDMENT) ACT, 1922

(SEE SECTION 3, FIRST PROVISION)

Article No DESCRIPTION OF INSTRUMENT PROPER STAMP DUTY1 ACKNOWLEDGMENT of a debt

exceeding twenty rupees in mount orvalue written or signed by or on behalfof a debtor in order to supply evidenceof such debt in any book (other than abanker’s pass book) or on a separatepiece of paper when such book or paperis left in the creditors possession:

Provided that such acknowledgementdoes not contain any promise to pay the

debt or an stipulation to pay interest orto del iver any goods or other property.

Twenty paise

2 ADMINISTRATION BOND including abond given under section 291 orsection 375 of the Indian Succession

Act, 1925 ( central Act, 39 of 1925) orsection 6 of the Government SavingsBank Act, 1873 ( central Act, 5 of 1873)

a) Where the amount does not exceed Rs.1,000

Three-fourths the duty as aBond ( No: 13) for suchamount

b) in any other case Thirty rupees3 ADOPTION DEED: that is to say anyinstrument ( other than a wil l)recording an adoption, or conferring orpurporting to confer an authority toadopt

Thirty-five rupees

4 AFFIDAVIT including an affirmation ordeclaration in the case of persons bylaw al lowed affirm or declare instead ofswearing.

EXEMPTION

Aff idavit or declaration in writ ing whenmade for the sole purpose of enablingany person to receive any pension orcharitable al lowances.

Ten rupees

5 AGREEME NT OR ME MORANDUM OF AN AGREEMENT :-

(a) If relating to the sale of a bi l l ofexchange:

One rupee

(b) if relating to the sale of a GovernmentSecurity or share in an incorporatedcompany or other body corporate ;

Subject to an maximum ofseventy- five rupees, fiftypaise for every Rs. 10,000

or part thereof, of thevalue of the security orshare .

6 AGREEME NT OF MEMORANDUM OF AN AGREEME NT:- not other wiseprovided for

(A) Where the valuei) Does not exceed Rs. 5,000/- Ten Rupeesi i) Exceeds Rs. 5,000/- but does not

exceed Rs. 20,000/-Twenty Rupees

i i i) Exceeds Rs. 20,000/- but does notexceed Rs. 50,000/-

Fifty Rupees

iv) Exceeds Rs. 50,000/- One hundred rupees


2/21


SCHEDULE1-A Article No DESCRIPTION OF INSTRUMENT PROPER STAMP DUTY

2

(B) If relating to construction of a house orbuilding including a multi-unit house or

building or unit of apartment / f lat/portion of multi-stored building or fordevelopment / sale of any otherimmovable property.

Five rupees for every onehundred rupees or part

thereof on the marketvalue or the estimated costof the proposedconstruction / developmentof such property as thecase may be, as mentionedin the agreement or thevalue arrived at inaccordance with theschedule of ratesprescribed by the PublicWorks Department

Authorities which ever ishigher.

Note I : (a). Through the notif ication issued in G.O.Ms. No. 568, Revenue(Regn-I) Dept, Dt: 1.4.2008, the stamp duty in respect of instrumentsrelating to Agreements or Memoranda of Agreements ofsale/Constructions/Development of immovable properties is reduced to 1% onthe market value of the property as per the Basic value Guidel ines or saleconsideration shown in the document or estimated market value for land andcomplete construction made or to be made in accordance with schedule ofrates approved by the C&IG, whichever is higher, which is not adjustable onsubsequent sale deesds. This notif ication has been revoked through another

notif ication issued in G.O.Ms. No. 1168, Rev (Regn-I) Dept, Dt: 15.9.2010,w.e.f 20.09.2010.Note II: (b).Through the notif ication issued in G.O.Ms. no. 1481, Revenue(Regn-I) Department, dt: 30.11.2007, the stamp duty, in respect ofinstruments relating to Agreements or Memoranda of Agreements ofSale/Construction/Development of immovable properties combined with G.P.Aclause, is reduced to 1% on sale consideration or market value of theproperty as per Basic value guidel ines or the estimated market value for landand approved by the C&IG., whichever is higher is not adjustable onsubsequent sale deeds. This notif ication has been partial ly rescinded throughanother notif ication issued in G.O.Ms. No. 1178, Rev(Regn-I) Department, Dt:16.9.2010, w.e.f 20.9.2010, in respect of Agreements of Sale-cum-G.P.A.

only.(c ).Through C&IG’s Circular Memo No. S1/11217/2010, Dt: 22.11.2010, it hasbeen clarif ied that Agreements or Memoranda of Agreements of Salecombined with G.P.A clause attracts 5% duty for the agreement clauses and1% duty for the G.P.A clause. The duty paid for the agreement clauses has tobe adjusted on subsequent sale deeds.The net effect of the above three reference is as fol lows.Instrument Rate of duty whether adjustable i)Agreement of sale 5% Adjustablei i)Development Agreement 5% Adjustablei i i)Construct ion Agreement 5% Adjustableiv)Agreement of sale-cum-G.P.A 6% 5% only is adjustable

v)Development Agreement-cum-G.P.A 1% Not adjustablevi) Construct ion Agreement-cum- G.P.A 1% Not adjustable

(c) In any other Case One hundred rupees7 AGREEME NT RELATING TO DEPOSIT

OF TITLE DEEDS, PAWN OR PLEDGE,or Hypothecation that is to say, anyinstrument evidencing an agreementrelating to :-


3/21



3

(a) The deposit of titledeeds orinstrument constituting or being

evidence of the title to any propertywhatever ( other than a marketablesecurity), where such deposit has beenmade by way of Security for therepayment of money advanced or to beadvanced by way of Loan or an existingor future debt.

0.5% of the amountsecured by such deeds,

subject to maximum ofFifty Thousand Rupees.

(b) the pawn, pledge or Hypothecation ofmovable property where such pawn,pledge or Hypothecation has been madeby way of security for the repayment ofmoney advanced or to be advanced by

way of loan or an existing or futuredebt:-

(i) If such loan or debt is repayable ondemand or more than three monthsfrom the date of the instrumentevidencing the agreement:

0.5% of the amountsecured, subject to amaximum of Two LakhRupees.

(i i) If such loan or debt is re-payable notmore than three months from the dateof such instrument

Half the duty payable on aloan or debt under sub-clause (i).

Explanation :- For the purpose of the clause(a) of this article, not withstanding

anything contained in any judgement, decree or order of any court or order of anyauthority, and letter, note, memorandum or writing relating to the deposit of titledeeds whether written or made either before or at the time when or after thedeposit of title deeds is effected and whether it is in respect of the security forthe first loan or any additional loan or loans taken subsequently, such letter, note,memorandum or writing shall, in the absence of any separate agreement ormemorandum of agreement relating to deposit of such title deeds, be deemed tobe an instrument, evidencing an agreement relating to the deposit of title d eeds.Exemption :-1. Letter of hypothecat ion accompanying a bi l l of exchange duly stamped.2. Unattested instrument of pawn or pledge of,--

(a) Farm equipment and Tractors;

(b)

Any goods for a loan secured upto one lakh rupees.8 APPOINTMENT IN EXECUTION OF

A POWER, whether of trustees orof property, movable or immovable,where made by any writing not beinga wil l

Sixty rupees.

9 APPRAISEME NT OR VALUATIONmade otherwise than under anorder of the court in the course of asuit---

a) Where the amount does not exceedRs. 1,000/-

The same duty as BottomryBond (No. 14) for suchamount.

b) In any other case, Thirty rupees


4/21



4

10 APPRENTICES-SHIP DEED,Including every writing relating to

the service or tuition of anyapprentice, clerk or servant placedwith any master to learn anyprofession, trade or employment.

EXEMPTIONInstruments of apprenticeship

executed by a Magistrate under the Apprentice Act 1961(central Act 52of 1961) or by which a person isapprenticed by or at the charge ofany public charity.

Fifteen rupees

11 ARTICLES OF ASSOCIATION OFCOMPANY

(i) Where the company has no ShareCapital

One Thousand Rupees

(i i) Where the Company has authorisedShare Capital or increased ShareCapital.

0.15% of such authorisedShare Capital subject to aminimum of One ThousandRupees and a maximum ofFive Lakh Rupees.

12 AWARD, that is to say, anydecision in writing by an arbitrator

or umpire, not being an awarddirecting a partition on referencemade other wise than by an order ofthe Court in the course of a suit-

a) Where the amount or value of theproperty to which the award relates,as setforth in such award, does notexceed 1000.

The same duty as BottomryBond (No. 14) for suchamount.

b) If it exceeds Rs. 1000 but does notexceeds Rs. 5000.

And for every addit ional Rs. 1000 or

part there of in excess of Rs. 5000;

Fifty rupees

Two rupees subject to a

maximum of two hundredrupees.

13 BOND [as defined by section 2(5),]not being a debenture and not beingotherwise provided for by this Act orby the Andhra Pradesh Court Feesand Suits Valuation Act, 1956(

Andhra Pradesh Act VII of 1956) a) Where the amount or value secured

does not exceeds Rs.1000.Three rupees for every onehundred rupees or partthereof.

b) Where it exceeds Rs. 1,000/-.

EXEMPTIONBond, when executed by an person

for the purpose of guaranteeing thatthe local income derived from privatesubscriptions to a charitabledispensary or hospital or any otherobject of public uti l i ty, shal l not beless than a specified sum permensem.

The same duty as underclause (a) for the firs Rs.1000 and for every Rs5,00 or part thereof inexcess of Rs. 1,000/-fifteen rupees


5/21



5

14 BOTTOMRY BOND , that is tosay, any instrument where by the

master of a sea-going ship borrowsmoney, on the security of the ship toenable him to preserve the ship orprosecute her voyage :-

a) Where amount or value secureddoes not exceeds Rs.1,000;

Three rupees for every onehundred rupees or partthereof;

b) Where it exceeds Rs. 1,000 The same duty as underclause (a) for the first Rs.1000 and for every Rs. 500or part thereof in excess ofRs. 1,000/- fifteen rupees.

15 CANCELLATION-INSTRUMENT of(including any instrument by whichany instrument previously executedis cancelled), if attested and nototherwise provided for

Thirty rupees

16 CERTIFICATE OF SALE – ( in respect of each property put upas separate lot and sold, granted tothe purchaser of any property soldby public action by a Civi l orRevenue Court or the Collector or

other Revenue Officer.a) Where the purchase money does notexceed Rs. 10

One rupees

b) Where the purchase money exceedsRs. 10/- but does not exceeds Rs.25/-.

One rupees fifty paise.

c) In any other case The same duty asconveyance (No: 20) for aconsideration or marketvalue equal to the amountof the purchase moneyonly.

17 CERTIFICATE OR OTHERDOCUMENT evidencing the right ortitle of the holder thereof, or anyother person, either to any shares,scrip or stock in or of anyincorporated Company, or other bodycorporate or become proprietor ofshares, scrip or stock in or of anysuch company or body.

Thirty paise

18 1) CHARTER PARTY, that is to say,any instrument (except an agreement

for the hire or a tug-steamer),whereby a vessel or some specifiedprincipal part thereof is let for thespecified purposes of the charter,whether it includes a penalty clauseor not.

Five rupees

2) A CHIT AGREEMENT, that is to sayan agreement relating to a chit asdefined in clause (2) of section 2 ofthe Andhra Pradesh Chit Funds Act,1971, if either such agreement isexecuted or the chit is conducted inthe State of Andhra Pradesh wherethe value of the Chit:-

(i) Does not exceed rupees one lakh Ten Rupees.


6/21



6

(i i) Exceeds rupees one lakh Fifty Rupees19 COMPOSITION DEED, that is to

say any instrument executed by adebtor where by he conveys hisproperty for the benefit of hiscreditor, or where by payment of acomposition or dividend on theirdebts is secured to the creditors, orwhereby provision is made for thecontinuance of the debtor’sbusiness, under the supervision ofinspectors or under letters ofl icense, for the benefit of hiscreditors;

Thirty-five rupees.

20 CONVEYANCE as defined by section2(10), not being a sale, chargedunder (No.47-A) or a transfercharged or exempted under No. 53.

a) Where the amount or value of theconsideration for such conveyance asset-forth therein of or the marketvalue of the property which is thesubject matter of the conveyancewhichever is higher does not exceedRs. 50;

Two rupees fifty paise

b) Where it exceeds Rs. 50 but doesnot exceed Rs. 1,000

Five rupees for every onehundred rupees or partthereof.

c) Where it exceeds Rs. 1,000

Provided that where anagreement to sel l immovableproperty is stamped with theadvalorem stamp required for aconveyance on sale under Article47-A and a conveyance on sale inpursuance of such agreement issubsequently executed, the duty onsuch conveyance on sale shall be theduty payable under the article lessthe duty already paid under article47-A subject to minimum of fiverupees.

The same duty as underclause (b) for the First Rs.1000, and for every Rs.500 or part thereof inexcess of Rs. 1000/-Twenty-five rupees.

d) Conveyance, so far as it related toamalgamation or merger ofcompanies under the order of HighCourt under section 394 of the

Companies Act, 1956

Two rupees for every onehundred rupees or partthereof the market valueof the property, which is

the subject matter of suchconveyance.

Explanation :- For the purpose of the clause(d) the market value of the propertyshall be deemed to the amount of total value of the shares issued or al lotted bythe transferee company, either in exchange or otherwise, and the amount ofconsideration, if any, paid for such amalgamation or merger.21 COPY OR EXTRACT , certif ied to be

a true copy or extract by or by orderof any public officer and notchargeable under the law for thetime being in force relating to court

fees---


7/21



7

i) If the original was not chargeablewith duty , which it was chargeable

does not exceed two rupees fiftypaise

Ten rupees

i i) In any other case.

EXEMPTIONa) Copy of any paper which a public

officer is expressly required bylaw to make of furnish for recordin any public office or for anypublic purpose.

b)

Copy of or extract from, anyregister relating to births,baptisms, namings, dedications,marriages, divorces, death orburials.

Twenty rupees

22 COUNTERPART OR DUPLICATE ofany instrument, chargeable with dutyand in respect of which the properduty has been paid become

proprietor of share, scrip or stock inor of any such company or body.a) If the duty with which the original

instrument is chargeable does notexceed ten rupees

The same duty as ispayable on the original.

b) In any other case. Twenty rupees23 CUSTOMS BOND-

a) Where the amount does not exceedRs. 1000:

The same duty as aBottomry Bond ( No:14)for such amount.

b) In any other case Thirty rupees24 DELIVERY ORDER in respect of

goods that is to say, any instrumententitl ing any person therein named,or his assigns or the holder thereofto the del ivery of any goods lying inany dock or port or any warehouse inwhich goods are stored or depositedor rent or hire, or upto any wharf,such instrument, being signed by oron behalf of the owner, of suchgoods upon the sale or transfer ofthe property therein, when such

goods exceed in value twentyrupees.

Twenty rupees.

25 DIVORCE: - instrument of that is tosay any instrument by which anyperson effects the dissolution o hismarriage.

Five rupees


8/21



8

26 ENTRY AS AN ADVOCATE on to roi lof the Bar Council of Andhra Pradesh

under the Advocate Act, 1961.EXEMPTION

Entry as an Advocate on the rol l ofthe Bar Council of Andhra Pradeshwhen he has been previouslyenrol led as a Vaki l in AndhraPradesh High Court or as an

Advocate or Vaki l in any other HighCourt

Two hundred and fiftyrupees or if previously

enrol led as an Attorney inany High Court, onehundred twenty fiverupees.

27 EXCHANGE OR PROPERTYinstrument of

The same duty a aconveyance (no 20) for a

consideration or marketvalue equal to the marketvalue of the property ofgreater value, which is thesubject matter ofexchange.

28 FURTHER CHARGE- instrument ofthat is to say any instrumentimposing a further charge onmortgaged property---

a) When the original mortgage is

one of the descriptions referred to i nclause (a) of Article 35 ( that is ,with procession)

The same duty a

Conveyance ( No : 20) fora consideration or marketvalue equal to the amountof the further chargesecured by suchinstrument.

b) When such mortgagee is one of thediscretion referred to in clause (b)of Article 35 ( that is , withoutpossession):

i) If at the time of execution of theinstrument of further charge

possession of the property is givenor agreed to be given under suchinstrument:

The same duty as aconveyance (No 20), for

consideration or marketvalue equal to the totalamount of the chargeincluding the originalmortgage and any furthercharge already made), Lessthe duty already paid onsuch original mortgage andfurther charge.

i i) If possession is not so give The same duty as aBottomry Bond ( No: 14)

for the amount of thefurther charge secured bysuch instrument

29 GIFT – Instrument of , not being asettlement ( No:49) or wil l orTransfer ( No: 53)

The same duty aconveyance (No: 20) for aconsideration or marketvalue, of the propertywhich is the subject matterof gift.

30 INDEMNITY BOND The same duty as asecurity Bond ( No: 48)for the same amount


9/21



9

31 LEASE, including an under lease orsub-lease and any agreement to let

or sublet or any renewal of lease:-

a) Whereby such lease the rent is f ixedand no premium is paid or del ivered

i) Where the lease purports to be for aterm of less than one year;

0.4% on the whole amountpayable on such lease.

i i) Where the lease purports to be for aterm of not less than one year butnot more than five years.

0.4% on the total rentpayable on such lease.

i i i) Where the lease purports to be for

a term exceeding five years but notexceeding ten years

0.4% on the total rent

payable on such lease.

iv) Where the lease purports to be fora term exceeding ten years, but notexceeding twenty years:


v) Where the lease purports to be for aterm exceeding twenty years, butnot exceeding thirty years


vi)a Where the lease purports to be for aperiod in excess of thirty years or inperpetuity or does not purport to befor a definite period.

5% on the value ofproperty under lease asdeclared by the party or0.8% on the total rent

payable on such lease,whichever is higher.

vi)b Where the lease is granted for a fineor premium or for money advancedor to be advanced and where no rentis reserved.

5% on the fine or premiumor money advance or to beadvanced as set forth inthe lease.

vi)c Where the lease is granted for a fineor premium or for money advancedin addition to rent reserved.

5% on such fine orpremium or moneyadvanced in addition to theduty which would havebeen payable on such

lease, if no fine orpremium or advance had tobe paid or del ivered.

d Where the lessee undertakes toeffect improvements in the leasedproperty and agrees to make thesame to the lessor at the time oftermination of lease fai l ing underclauses (a),(b) or (c );

5% on the value of theimprovementscontemplated to be madeby the Lessee as set forthin the deed in addition tothe duty chargeable underclauses (a) or (b) or (c )

Note: Through the notif ication issued in G.O.Ms. No. 408,Revenue (Regn-I) Department, Dt: 11.5.2010, the stamp duty onlease deeds is reduced, w.e.f 14.5.2010 as mentioned above.

Exemption :- Lease, executed in case of a cultivator and for the purpose ofcultivation (including a lease of trees for the production of food or drink) withoutthe payment or del ivery of any f ine or premium, when a definite term is expressedand such term does not exceed one year, or when the average annual rentreserved does not exceed one thousand rupees.Explanation :- When a lessee undertakes to pay any recurring charge, such asGovernment revenue, the landlord’s share of cesses, or the owner’s share ofmunicipal rates or taxes, which is by law recoverable from the lessor, the amountso agreed to be paid by the lessee shall be deemed to be part of the rent.


10/21



10

vi)d Where the lessee undertakes toeffect improvement in the leased

property and agrees to make thesame to the lessor at the time oftermination of lease fal l ing underclauses(a),(b) or (c);

Five percent on the valueof the improvements

contemplated to be madeby the lessee as setforth inthe deed in addition to theduty chargeable by theclauses(a),(b) or (c).

32 LETTER OF ALLOTMENT OFSHARES in any company orproposed company, or in respect ofany loan to be raised by anycompany or proposed company

Thirty paise

33 LICENSEE of immovable or movableproperty , that is to say l icence

granted by owner or authority forrent or fee or by whatever name itis cal led :-

(a) Whereby such l icence granted forrent or fee or by what ever name itis cal led :-

(i) Where the l icence purports to befor a term of less than one year

Two rupees for every onehundred rupees or partthereof for the first Rs.1000/- and for everyRs.500/- or part thereof

in excess of Rs 1,000/- tenrupees, for the wholeamount payable , ordel iverable under suchlicence;

(i i) where the l icence purports to be fora term of not less that one year butnot more than five years

Two rupees for every onehundred rupees or partthereof for the first Rs.1000/- and for everyRs.500/- or part thereofin excess of Rs 1,000/- tenrupees, for the amount or

value of the averageannual rent or fee or bywhatever name it is cal led,

(i i i) Where the l icence purports to befor a term of not less than fiveyears gut not exceeding ten years ;

Five percent on theamount or value of oneand half time of theaverage annual rent or feeor by what ever name it iscal led ;

(b) Where the l icence is granted for a

lumpsum amount advanced inaddition to rent or fee or by whatever name it is cal led

Five percent on the

lumpsum amount assetforth in the l icence.

(c) Where the l icence is granted for alumpsum amount advanced inaddition to rent or fee or bywhatever name it is cal led;

Five percent on thelumpsum amountadvanced as setforth in thel icence in addition to theduty which would havebeen payable on suchlicence if no lumpsumamount advanced had beenpaid or del ivered

34 MEMORANDUM OF ASSOCIATIONOF A COMPANY :-


11/21



11

a) If accompanied by Articles of Associat ion under Sect ion 26 of the

Companies Act, 1956 ( central Actof 1956)

Five hundred rupees

b) If not so accompanied The same duty as underarticle 11, according to theshare capital of thecompany

35 MORTGAGE DEED not being anagreement relating to Deposit ofTitle Deeds, Pawn or Pledge (No:7), Bottomry Bond (no 14),Mortgage of a crop (No: 36)Respondentia Bond (No: 47) or

Security Bond (No: 48).a) When possession of the property

or any part of the propertycomprised in such deed is given bythe mortgage or agreed to be given;

The same duty as aConveyance (No:20) for aconsideration or marketvalue equal to the amountsecured by such deed.

b) When possession is not given oragreed to be given as aforesaid;

The same duty as aBottomry Bond (No: 14) forthe amount secured bysuch deed.

Note: Through the notif ication

issued in G.O.Ms. No. 409, Revenue(Regn-I) Department, dt: 11.5.2010,the duty chargeable on simplemortgages under Article 35(b) isreduced from 3% to 0.5% of theamount secured by such deeds,e.e.f 14.5.2010

EXPLANATION A mortgagor who gives or has givento the mortgagee a power ofattorney to col lect rents, or has

given to the mortgagee a lease, ofthe property mortgaged or partthereof, is deemed to givepossession thereof within themeaning of this article.

c) When a col lateral or auxi l iary oradditional or substituted security ,by way of further assurance for theabove mentioned purpose where theprincipal or primary security is duly

stamped.For every sum secured not

exceeding Rs. 1000/-Three rupees


12/21



12

and for every Rs. 100/- orpart thereof secured in excess or

Rs. 1000/-

EXEMPTIONInstruments executed by persons

taking advances under the LandImprovement Loans Act, 1883(Central Act 19 of 1883) or the

Agriculturists Loan Acts1884, or bythe their sureties as security for therepayment of such advances .

Three rupees

36 Mortgage of a Crop, including anyinstrument evidencing an agreement

to secure the repayment of a loanmade upon any mortgage of a crop;whether the crop is or is not inexistence at the mortgage

a) When the loan is repayable notmore than three months from thedate of the instrument---For every sum secured notexceeding Rs. 200;

Forty paise

And for every Rs. 200 or part thereof secured in excess of Rs. 200;

Forty paise

b) When the loan is repayable morethan three months but not morethan eighteen months from the dateof the instrument---For every sum secured notexceeding Rs. 100;

Sixty paise

and for every Rs. 10 or part there ofsecured in excess of Rs. 100;

Sixty paise

37 NOTARIAL ACT, that is to say,any instrument, endorsement , noteattestation, certif icate or entry notbeing a protest( note .43) made orsigned by a Notary in the executionof the duties of his office, or byany other person lawfully acting asa Notary

Three rupees fifty paise

38 NOTE OR MEMORANDUM sent bya broker or agent to his principalintimating the purchase or sale onaccount of such principal--

a) Of any goods exceeding in valuetwenty rupees

One rupee

b) Of any stock or marketable security

exceeding in value twenty rupees;

Subject to a maximum of

fifty rupees, fifty paise forevery Rs 10,000/- or partthereof of the value of thestock or security.

39 NOTE OF PROTEST BY THEMASTER OF A SHIP

Two rupees


13/21



13

40 PARTITION – instrument of [asdefined by section 2(15)]

The same duty as aBottomry Bond (No: 14) for

the amount or the marketvalue of the separatedshare or shares of theproperty.

N.B. :- the largest shareremaining after theproperty is partitioned ( or i f there are two or moreshares of equal marketvalue and not smaller thanany of the other shares,

then one of such equalshare) shall be deemed tobe that from which theother shares areseparated:

Provided always that :-

a) when an instrumentof partition containing anagreement to dived

property in several ity isexecuted and a partition iseffected in pursuance ofsuch agreement, the dutychargeable upon theinstrument effecting suchpartition shall be reducedby the amount of dutypaid in respect of the firstinstrument but shall not beless than five rupees;

b)

where land is heldon Revenue settlementfor a period not exceedingthirty years and payingthe ful l assessment, themarket value for thepurpose of duty shall becalculated at twenty-fivetimes the annual revenue;

c) Where a final order

for effecting a partitionpassed by any Revenue Authority or any CivilCourt, or an award by an

Arbitrator directing apartition is stamped withthe stamp required for aninstrument of partition inpursuance of such order oraward is subsequentlyexecuted. The duty onsuch instrument shall not

exceed five rupees.


14/21



14

NOTE:- Stamp duty has been reduced to 1% in respect of partitiondeeds relating to partition of properties among Family members

(vide Notif ication I of G.O.Ms. No: 1128 Revenue (Regn-I)Department, dated 13-6-2005 w.e.f. 1-7-200541 PARTNER SHIP --

A Instrument of

(a) Where the capital of thepartnership does not exceed Rs.5,000/-

One hundred rupees

b) In any other case Five hundred rupees

B Reconstitution of --(a) Where immovable property

contributed as share by a partneror partners remains with the firm atthe time of outgoing in whatevermanner by such partner or partnerson reconstitution of suchpartnership

Five percent on themarket value or theimmovable propertyremaining with the firm

(b) Any other case Rupees five hundredC Dissolution of :-

(a) Where the property which belongedto one partner or partners when thepartnership commenced is

Distr ibuted or al lotted or given toanother partner or partners

Five percent on themarket value equal to themarket value of the

property distr ibuted oral lotted Given to thepartner or partners underthe instrument ofdissolution in addition tothe duty which would havebeen chargeable on suchdissolution if such propertyhad not been distr ibuted oral lotted or given;

(b) in any other case Rupees five hundred

42 POWER OF ATTORNEY as definedby section 2 (21) not being a proxya) When executed for the sole purpose

of procuring the registration of oneor more documents in relation to asingle transaction or for admittingexecutions of one or more suchdocument;

Twenty rupees

b) When authorising one person ormore to act in a single transactionother than the case mention inclasses (a)

Twenty rupees

c) When authorising not more thanfive persons to act jointly andseveral ly in more than onetransaction or general ly

Fifty rupees

d) When authorising more than fivebut more than ten persons to act

joint ly and severally in more thanone transaction or general ly

Seventy five rupees

e) When given for consideration andauthorising the attorney to sel l anyimmovable property;

The same duty asconveyance ( No 20) fora consideration or market

value equal to the amountof the consideration.


15/21



15

f) In any other case:

N.B: the term“ Registration”includes every operation incidentalto registration under theRegistration Act 1908(Central Act 16of 1908).

Twenty five rupees foreach person authorised

g) When given for construction ordevelopment of , or sale or transfer( in any manner whatsoever ) of,any immovable property

EXPLANATIONFor the purpose of this article,

more persons than one whenbelonging to the same firm shallbe deemed to be one person.

Five rupees for every onehundred rupees or partthereof on the marketvalue of the property;

Note:- Stamp duty has been reduced to(i)

Rs 1000/- when the GPA is given in favour of family memberand

(i i) to 1% when GPA is given in favour of other than familymembers Vide G.O.Ms. No 1128, Revenue (Regn-I) Department,dated `13-06-2005 w.e.f. 1-7-2005

N.B. : the term “ registration’ includes every operation incidental

to registration under Registration Act , 1908 ( central Act 16 of1908)43 PROTEST OF BILL OF NOTE, that

is to say any declaration in writingmade by a Notary or other personlawfully acting as such attesting thedishonour of a bi l l of exchange orpromissory note.

Three rupees

44 PROTEST BY THE MASTER OFSHIP, that is to say, anydeclaration of the particulars of hervoyage drawn up by him with a view

to the adjustment of losses or thecalculation of averages, and everydeclaration in writing made by himagainst the charters or theconsignees for not loading orunloading the ship, when suchdeclaration is attested or certif iedby a Notary or other person lawfullyacting as such.

Five rupees.

45 RECONVEYANCE OF MORTGAGEDPROPERTY:-

a) If the consideration for which theproperty was mortgaged does notexceed Rs. 1000

The same duty as aconveyance (No : 20) for aconsideration or marketvalue equal to the amountof such consideration assetforth in the re-conveyance

b) In any other case Fifty rupees

46 RELEASE, that is to say ,


16/21



16

A) Any instrument ( not being such arelease as is provided for by

section 23-A) whereby a personrenounces a claim upon anotherperson or against any specifiedproperty-

a) Where the amount or value of theclaim does not exceed Rs. 1000

Three rupees for everyone hundred rupees orpart thereof on theconsideration for suchrelease as setforth thereinor the market value of theproperty whichever ishigher, over which claim is

rel inquished.B Where it exceeds Rs. 1,000/- The Same duty as under

the Clause (a) for the firstRs. 1,000 and for every Rs.500 or part thereof inexcess of Rs.1000/- fifteenrupees on theconsideration or marketvalue of the property,whichever is higher overwhich claim is

rel inquished.B) Release of benami r ight The same duty as aconveyance (No: 20) for aconsideration equal to thevalue of the property asset forth in the release .

C) Release of r ight of redemption of amortgage with possession or of theright to obtain reconveyance ofproperty already conveyed.

The same duty as aconveyance (No: 20) forthe amount of suchconsideration as set forthin the release.

47 RESPONDENTIA BOND, that is to

say, any instrument securing a loanon the cargo laden or to be ladenon board a ship and makingrepayment contingent on the arrivalof the cargo at the port ofdestination.

The same duty as a

Bottomry Bond (No: 14) forthe mount of the loansecured

47-A SALE as defined in section 54 of theTransfer of property Act 1882

a) In respect of property situated inany local area comprised in aMunicipal Corporation:

i) Where the amount or value of theconsideration for such sale as setforth in the instrument or themarket value of the property whichis the subject matter of the salewhichever is higher , but does notexceed Rs. 1000/-

Four rupees for every onehundred rupees or partthereof.

i i) Where it exceeds Rs. 1000/- The same duty as underclause (i) for the first Rs.1000 and for every Rs. 500or part thereof in excess ofRs. 1000; twenty rupees.


17/21



17

b) In respect of property situated inany local area comprised in the

Selection Grade or in Special GradeMunicipal ity-i) Where the amount or value of the

consideration for such sale as setforth in the instrument or themarket value of the property whichis the subject matter of the sale,whichever is higher but does notexceed Rs. 1000/-

Four rupees for every onehundred rupees or partthereof

i i) Where it exceeds Rs. 1000/- The same duty as underclause (i) for the first Rs.1000, and for every Rs.

500 or part thereof inexcess of Rs. 1000/-twenty rupees.

c) Where the property is situated inany area other than thosementioned in Clauses (a) and (b)-

i) Where the amount or value of theconsideration for such sale assetforth in the instrument or theproperty which is the subject matterof the sale, whichever is higher, but

does not exceed Rs. 1000/-

Four rupees for every onehundred rupees or partthereof.

i i) Where it exceeds Rs. 1000/- The same duty as underclause (i) for the firstRs.1000, and for every Rs500 or part thereof inexcess of Rs. 1000/-twenty rupees.

d) If relating to a multi-unit house orunit or apartment/ flat / portion ofmulti-storied building or part ofsuch structure of which theprovisions of Andhra Pradesh

Apartment (promotion ofConstruction and Ownership Act,1987, apply:-

Four rupees for every onehundred or part thereof onconsideration or MV whichever higher.

Note:1 Stamp duty payable on sale deedhas been reduced to 4% in al l areasof Andhra Pradesh under Article 47-

A of Schedule I -A of Stamp Act videG.O.Ms.No.162,Revenue (Regn-I)Department Dt: 30.03.2013


18/21



18

Note: 2 Transfer Duty/Transfer of PropertyTax (TPT) has been reduced to

1.5% on sale deeds vide1.G.O.Ms.No. 226 Panchayat Raj &Rural Development (PTS.I)Department, Dt: 06.04.2013,2.G.O.Ms. No. 150, Municipal Admnand Urban Development (TC)Department, Dt: 6.04.2013, 3.G.O.Ms. No. 151, Municipal Admnand Urban Development (TC)Department, Dt: 6.04.2013,4.G.O.Ms. No. 152, Municipal Admnand Urban Development (TC)

Department, Dt: 6.04.2013, 5.G.O.Ms. No. 153, Municipal Admnand Urban Development (TC)Department, Dt: 6.04.2013.

EXPLANATION-I

An agreement to sel l fo llowed by orevidencing delivery of possession ofthe property agreed to be sold shallbe chargeable as a ‘ sale ‘ under

this article.Provided that, wheresubsequently a sale deed isexecuted in pursuance of anagreement of sale as aforesaid or inpursuance of an agreement referredto in clause (B) of article 6, thestamp duty, if any, already paid orrecovered on the agreement of saleshall be adjusted towards the totalduty leviable on the sale deed.


19/21



19

48 SECURITY BOND or MORTGAGEDEED executed by way of security

for the due execution of an officeror to account for money or otherproperty received by virtue thereofexecuted by a surety to secure thedue performance of a contract

EXEMPTIONBond other instrument; whenexecuted :-

a) by any person for thepurpose of guaranteeing that

the local income derived fromprivate subscription to acharitable dispensary orhospital or any other objectof public uti l i ty, shal l not beless than a specified sum permensem;

b)

executed by persons takingadvance under the Land

improvement loan Act 1883,advance under the LandImprovement Loans Act 1983( Central Act 19 of 1983) ofthe Agriculturists Loans Act1884 ( Central Act 12 of1884) or by their sureties assecurity for the repayment ofsuch advances ;

c) executed by officers ofGovernment or theirsureties to secure the due

execution of an office or thedue accounting for money orother property received byvirtue thereof .

Three per centum of thevalue of the security

subject to a maximum ofrupees one hundred.

49 SETTLEMENT :-

A Instrument of ( including a deed ofdower


20/21



20

a) Settlement in favour of a member ormembers of a family.

EXPLANATION

For the purpose of this Article “Family “ means father, mother,husband, wife, brother, sister,son daughter, and includesgrand-father, grand- mother,grand-child, adoptive father ormothers, adopted son ordaughter.

The same duty asBottomry Bond ( No:14)

for a sum equal to theamount or market value ofthe property settled as setforth in such settlement;

Provided that where andagreement to settle isstamped with the stamprequired for an instrumentof settlement and aninstrument of settlement inpursuance of such

agreement is subsequentlyexecuted, the duty on suchinstrument shall be theduty as mentioned in the

Article 6.b) In any other case.

Exemption:

Deed of dower executed on occasion

of a marriage between Muslims.

Six-rupees for everyhundred rupees or partthereof of the marketvalue of the propertywhich is the subject matterof settlement.

B Revocation of - The same duty as aBottomry Bond ( No: 14)for a sum equal to theamount of value of theproperty concerned as setforth in the instrument ofrevocation but notexceeding ninety rupees.

50 SHARE WARRANT to bearer issuedunder the companies Act 1956(central Act I of 1956).

One and a half times dutypayable on Conveyance(No: 20) for a

consideration or Marketvalue equal to the nominalamount of the sharesspecified in the warrant.

51. SHIPPING – ORDER for or relatingtoe the conveyance of goods onboard of any vessel.

Twenty paise.

52 SURRENDER OF LEASE ;

a) When duty with which the leasechargeable does not exceed thirtyrupees.

The duty with such lease ischargeable

b) In any other case Thirty rupees

53 TRANSFER ( whether with orwithout consideration)-

a) Of debentures being marketablesecurities, whether the debenture isl iable to duty or not, exceptdebentures provided for by section8:

One half of the dutypayable on a conveyance(No:20)for a consideration,or market value equal tothe face amount of thedebenture .

b) of any interest secured by a bond,mortgage-deed or pol icy of

insurance --


21/21



i) If the duty on such bond,mortgaged-deed or pol icy of

insurance does not exceed thirtyrupees.

The duty with which suchbond mortgaged- deed or

policy of insurance ischargeablei i) In any other case Thirty five rupees.

c) Of any property under the Administrat ion General Act, 1963,(Central Act 45 of 1963).

Thirty rupees.

d) Of any trust- property from onetrustee to another trustee or from atrustee to a beneficiary.

EXEMPTIONTransfer by endorsement---

Thirty rupees or suchsmaller amount as may bechargeable under clauses(a) and (b) of the Article

a) of a bi l l of exchange, cheque orpromissory note ;

b) of a bi l l of lading, del ivery order,warrant for goods, or othermercanti le document of

c) Of a policy of insurance;

d) Of securities of the CentralGovernment.

54 TRANSFER OF LEASE by way ofassignment and not by way ofunder -lease

The same duty as aConveyance (No: 20) for aconsideration or marketvalue equal to the amountof the consideration forthe transfer.

55 Trust--

A Declaration of –of , or concerningany property when made by anywriting, not being a wil l or adeclaration as provided in section2(24).

The same duty as aconveyance (No: 20) forsum equal to the amountor value of the propertyconcerned, as setforth inthe instrument but notexceeding two hundred

rupees.B Revocation of-of, or concerning any

property when made by aninstrument other than a wil l .

The same duty as aconveyance (No: 20) forsum equal to the amountor value of the propertyconcerned, as setforth inthe instrument but notexceeding one hundredrupees.

56 WARRANT FOR GOODS, that us tosay, any instrument evidencing the

title of any person therein named orhis assign, of the holder thereof tothe property in any goods lying in orupon any dock, warehouse or wharf,such instrument being signed orcertif ied by or on behalf of thepersons in whose custody suchgoods may be.

One rupee fifty paise

stamp fees

Documents