1.

Affidavit (Art. 4 of Sch. IA of the Indian Stamp Act, 1899)

Rupees Ten (10)

2.

Agreement

(a) If relating to sale or lease-cum-sale of immovable property (Art. 5(d) of Sch. IA of the Indian Stamp Act, 1899)

(b)if relating to an agreement giving authority to a promoter or developer, by whatever name called, for construction on, or sale of, or transfer (in any manner whatsoever ) of, any immovable property (Art. 5(f) of Sch. IA of the Indian Stamp Act, 1899) –

(i)where the market value of the property does not exceed rupees thirty lakh;
(ii)where the market value of the property exceeds rupees thirty lakh but does not exceed rupees sixty lakh;
(iii)where the market value of the property exceeds rupees sixty lakh but does not exceed one crore ;
(iv)where the market value of the property exceeds rupees one crore but does not exceed rupees one and half crore;
(v)where the market value of the property exceeds rupees one and half crore but does not exceed rupees three crore;
(vi)where the market value of the property exceeds rupees three crore;
(There are some other clauses also)

The same duty as a conveyance (No. 23) for market value

Rupees five thousand

Rupees seven thousand

Rupees ten thousand

Rupees twenty thousand

Rupees forty thousand

Rupees seventy five thousand

7.00 (Art. E of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908)

3.

Bond

4% of value secured

Under Article A of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908

4.

Conveyance (Art. 23 of Sch. IA of the Indian Stamp Act, 1899)

5% on market value in Panchayet Area

6% on market value in the areas to which the Kolkata Improvement Act, 1911 or the Howrah Improvement Act, 1956, extends (clause (a)),Municipal Areas, Corporation Areas and notified area other than those included in clause (a) and specified mouzas or blocks of South 24 Parganas and North 24 Parganas which are distributed over three action areas of New Town Kolkata Development Authority and divided into a number of blocks.

1% Additional Stamp Duty in both urban and rural areas, if the market value exceeds rupees one crore.

The same duty as a Conveyance (No. 23) on the aggregate of the market value of the shares issued or allotted, in exchange or otherwise, and the amount of consideration paid-

(a) by the transferee company, for such amalgamation or merger:

Provided that the amount of such duty chargeable under this article shall not exceed:

(i) an amount equal to two per centum of the true market value of the immovable property located within the State of West Bengal of the transferor company, or

(ii) an amount equal to half per centum of the aggregate of the market value of the shares issued or allotted, in exchange or otherwise, and the amount of consideration paid by such transferor company, for such amalgamation, whichever is higher;

(b) by the resulting company, for such reconstruction or demerger

- Provided that in case of reconstruction or demerger, the amount of such duty chargeable under this item shall not exceed-

(i) an amount equal to two per centum of the true market value of the immovable property located within the State of West Bengal of the transferor company, or

(ii) an amount equal to half per centum of the aggregate of the market value of the shares issued or allotted, to the resulting company and the amount of consideration paid for such demerger, whichever is higher.

1% of the market value subject to a minimum of Rs.50. (Art. A(1) of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908)

5.

Exchange of property (Art. 31 of Sch. IA of the Indian Stamp Act, 1899)

Same duty as a conveyance (No. 23) on the market value of the property of the greatest value

Same as above

6.

Further Charge (Art. 32 of Sch. IA of the Indian Stamp Act, 1899)

Instrument of, that is to say, any instrument imposing a further charge on mortgaged property –

(b) when such mortgage is one of the description referred to in clause (b) of Art. no. 40 (that is , without possession)-

(ii) if possession is not given

Rupees Ten for every 500 or part thereof, for an amount secured by such deed, subject to the maximum of 1 lac.

Same as Conveyance subject to a maximum of 55,000

7.

Gift (Art. 33 of Sch. IA of the Indian Stamp Act, 1899)

     (1) When made to a member of a family

     (2) When made to any other person

0.5% of the market value of the property subject to maximum of rupees one thousand

Same duty as conveyance (No.23) on market value

Same as above with no cap

Same as above

8.

Lease, including an under-lease or sub-lease and any agreement to let or sub-let (Art. 35 of Sch. IA of the Indian Stamp Act, 1899)


"(a) whereby such Lease the rent is fixed and no premium is paid or delivered- (i) where the lease purports to be for a term not exceeding one year;


(ii) where the lease purports to be for a term exceeding one year but not exceeding ten years;


(iii) where the lease purports to be for a term exceeding ten years but not exceeding thirty years;


(iv) where the lease purports to be for a term exceeding thirty years and for any term renewed.

"(b) where such lease is granted for a fine or premium, or for money advanced, or for security charges advanced, and where no rent is reserved-

(i) where the lease purports to be for a term not exceeding thirty years;


(ii) Where the lease purports to be for a term exceeding thirty years and for any term renewed or in perpetuity or where no term is mentioned.

"(c) where such lease is granted for a fine or premium, or for money advanced, or for development charges advanced,’ or for security charges advanced, in addition to rent reserved –
(i) where the lease purports to be for a term not exceeding thirty years;



(ii) Where the lease purports to be for a term exceeding thirty years and for any term renewed or in perpetuity or where no term is mentioned.




[The expression "or for security charges advanced" referred to in items (b) and (c) of article 35, shall mean non-refundable security charges or deposits only.]

(There are some other clauses and explanations.)

The same duty as a Bottomry Bond (No. 16) for the whole amount paid, payable or deliverable under such lease.

The same duty as a Conveyance (No. 23) for a consideration equal to twice the amount or value of the average annual rent reserved.

The same duty as a Conveyance (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved.

The same duty as a Conveyance (No. 23) on the market value of the property which is the subject-matter of the lease.

The same duty as a Conveyance (No. 23) for a consideration equal to the amount or the value of such fine or premium or money advanced, or security charges advanced, as set forth in the lease.

The same duty as a Conveyance (No. 23) on the market value of the property which is the subject matter of the Lease.

The same duty as a Conveyance (No. 23) for a consideration equal to the amount or value of such fine or premium or advance as set forth in such lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered.

The stamp duty as a Conveyance (No. 23) on the market value of the property which is the subject-matter of the lease, or an aggregate of Stamp duties as a conveyance (No. 23) on rent (three times of the average annual rent) and premium or money advanced or security charges advanced, whichever is higher:

Provided that in any case, when an agreement for a lease is stamped or a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed rupees ten."

Under Art. A(1) of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908

9.

Mortgage-deed (Art. 40 of Sch. IA of the Indian Stamp Act, 1899)

(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given;

(b) when possession is not given or agreed to be given as aforesaid;

The same duty as a Conveyance (No. 23) for a consideration equal to amount secured by such deed.

Rupees ten for every  500 or part thereof for the amount secured by such deed, subject to the maximum of  1,00,00. 

Under Art. A(1) of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908

Same as Conveyance

Same as Conveyance subject to a maximum of  55,000

10.

Partition (Art. 45 of Sch. IA of the Indian Stamp Act, 1899)

0.5% of the market value of the separated share or shares of the property

Under Art. A(1) of the Table of Fees as fixed by the State Govt. under the Registration Act, 1908

Sl. No.

Date of effect

Rate of Stamp Duty

Remarks

Above 25 lac

 (a)Corporation (Kolkata/Howrah) Area                    7%
 (b)Municipal Corp./Municipality/Notified Area           7%
 (c)Other then those included in clause (a) or (b)     6%

25 lac & its below

 (a)Corporation (Kolkata/Howrah) Area                    6%
 (b)Municipal Corp./Municipality/Notified Area           6%
 (c)Other then those included in clause (a) or (b)     5%