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एग्रीमेंट या किसी अन्य दस्तावेज के लिए कितने रुपए का स्टाम्प पेपर उपयोग में लेना चाहिए?

| 01/02/2013 | Law, Legal Remedies, Taxation Law, कर विधि, कानूनी उपाय, विधि | 4 Comments
समस्या-

नोएडा, उत्तर प्रदेश से एस.सी. शुक्ला ने पूछा है –

किसी भी एग्रीमेंट (इकरारनामे) के दस्तावेज का निष्पादन करने के लिए कितने रुपए का स्टाम्प पेपर उपयोग करना चाहिए। यह कैसे निर्धारित होता है कि 10, 50 या 100 रुपए का होना चाहिए?

समाधान-

Stampस्टाम्प ड्यूटी एक तरह का टैक्स है जो सरकार वसूल करती है।  इस टैक्स की अदायगी के बिना वह दस्तावेज कानून के समक्ष अधूरा और अनुपयोगी होता है।  यह टैक्स स्टाम्प के रूप में सरकार वसूल करती है।  सारे टैक्स सरकारें निर्धारित करती हैं। इस तरह सभी तरह के दस्तावेजों के निष्पादन के लिए प्रत्येक राज्य सरकार ही स्टाम्प ड्यूटी निर्धारित करती है।

इस कारण से जिस राज्य में दस्तावेज का निष्पादन करना हो उसी राज्य में राज्य सरकार द्वारा निर्धारित स्टाम्प ड्यूटी के अनुसार उसी मुल्य का स्टाम्प खरीद का उपयोग में लेना चाहिए।

आप उत्तर प्रदेश में निवास करते हैं।  यदि उत्तर प्रदेश में कोई सामान्य एग्रीमेंट (इकरारनामा) निष्पादित करना हो उत्तर प्रदेश राज्य सरकार द्वारा निर्धारित स्टाम्प ड्यूटी के अनुरूप स्टाम्प खरीदना होगा। उत्तर प्रदेश में सामान्य एग्रीमेंट (इकरारनामा) निष्पादित करने के लिए 100 रुपये का स्टाम्प जरूरी है। अन्य दस्तावेजों के निष्पादन के लिए कितने रुपए के स्टाम्प की आवश्यकता होगी यह नीचे की अनुसूची में दिया गया है। यदि किसी को अन्य राज्य के लिए स्टाम्प ड्यूटी जाननी हो तो  यहाँ चटका लगा कर इस वेबसाइट पर तलाश किया जा सकता है।

STAMP DUTY IN UTTAR PRADESH
(For Exemptions and other details refer Schedule IB
of Indian Stamp Act 1899 applicable to, Uttar Pradesh)
Description of Instruments Proper Stamp Duty
Acknowledgement Fifty paise. Subject to a max. of two hundred rupees, the same duty as on a Bond. One hundred rupees.
Administration Bond
Adoption Deed Five rupees.
Affidavit 
  1. For the immediate purpose of being filed or used in any Court or before an officer of any Court.
 Two rupees.
  1. In any other case.
 Five rupees.
Agreement or Memorandum of an Agreement
  1. if relating to the sale of a bill of exchange.
 Sixty paise.
  1. if relating to the sale of a Government security or share in an incorporated company or other body corporate.

 

 Subject to a max. of forty-five rupees; thirty paise (or every Rs. 10,000 or part thereof the value of the security or share.
  1. if not otherwise provided for.
 One hundred rupees.
Appointment in execution of a power
where the amount does not exceed Rs. 1,000 . One hundred rupees.
Appraisement or Valuation
  1. where the amount does not ex ceed Rs. 1,000.
 The same duty as a Bond.
  1. in any other case.
 Thirty-seven rupees, fifty paise.
Apprenticeship Deed Twelve rupees.
Articles of Association of a Company Three hundred rupees.
Articles of Clerkship Four hundred rupees.
Award
  1. where the amount or value of the property to which the awardrelates does not exceed Rs. 1,000.
 The same duty as a Bond for such amount.
  1. if it exceeds Rs. 1,000, for every additional Rs. 1 ,000 or part thereof.
 One rupee, fifty paise.
  1. where the subject matter of award is incapable of valuation.
 Thirty-seven rupees, fifty paise.
Bond
where the amount or value secured does not exceed Rs. 10. Two rupees.
where it exceeds Rs. 10 but does not exceed Rs. 50. Four rupees.
where it exceeds Rs. 50 but does not exceed Rs. 100. Six rupees, twenty- five paise.
where it exceeds Rs. 100 but does not exceed Rs. 200. Twelve rupees and fifty paise.
where it exceeds Rs. 200 but does not exceed Rs. 300. Eighteen rupees, seventy five paise.
where it exceeds Rs. 300 but does not exceed Rs. 400. Twenty-five rupees.
where it exceeds Rs. 400 but does not exceed Rs. 500. Thirty-one rupees. fifty paise.
where it exceeds Rs. 500 but does not exceed Rs. 600. Thirty-seven rupees, fifty paise.
where it exceeds Rs. 600 but does not exceed Rs. 700. Fourty-three rupees, seventy-five paise.
where it exceeds Rs. 700 but does not exceed Rs. 8OO. Fifty rupees.
where it exceeds Rs. 800 but does not exceed Rs. 900. Fifty-six rupees, twenty-five paise.
where it exceeds Rs. 900 but does not exceed Rs. 1000. Sixty-five rupees.
and for every Rs. 500 or part thereof in excess of Rs. 1,000. Thirty-one rupees. twenty-five paise.
Bottomry Bond  The same duty as a Bond.
Cancellation— Instrument of, Twenty-five rupees.
Certificate of Emolument Two hundred and fifty rupees.
Certificate of Practice, as Notary Five hundred rupees.
Charter Party Six rupees.
Composition Deed Fifty rupees.
Counterpart or Duplicate–
  1. if the duty with which the original instrument is chargeable does not exceed five rupees.
 The same duty as is payable on the original.
  1. in any other case not falling within the provisions of section 6-A.
 Fifty rupees.
Customs Bond  Subject to a maximum of one hundred and fifty rupees, the same duty as on a Bond.
Delivery order in respect of goods Fifty paise.
Divorce Twenty-five rupees.
Indemnity Bond The same duty as a Security Bond for the same amount.
Instrument
  1. if the duty with which the original instrument is chargeable does not exceed ten rupees.
 One-half of the duty payable on the original.
  1. in any other case.
 Six rupees.
Letter of Allotment of Shares  Fifty rupees.
Letter of Licence Thirty rupees.
Memorandum of Association of a company–
  1. if accompanied by Articles of Association under section 26 of the Companies Act, 1956.
 Two hundred rupees.
  1. if not so accompanied.
 Five hundred rupees.
Notarial Act  Three rupees, fifty paise.
Note or Memorandum
  1. of any goods exceeding in value twenty rupees.
 One rupee.
  1. of any stock or marketable security exceeding in value twenty rupees.
 Subject to maximum ofseventy-five rupees; one rupee foreveryRs. 10,000 of part thereof of the value of the stock or security.
Note of Protest by the Master of a Ship.    Three rupees.
Partnership —
A– Instrument of —
  1. where the capital of the partner- ship does not exceed Rs. 4,000.
 The same duty as a Bond.
  1. in any other case.
 Thirty-seven rupees, fifty paise.
Power of Attorney
  1. when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such document.

 

 Three rupees.
  1. when authorising one person or more to act in a single transaction other than the case mentioned in clause (a).
 Ten rupees.
  1. when authorising not more than five persons to act jointly and severally in more than one transaction or generally.
 Fifty rupees.
  1. when authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally.
 One hundred rupees.
  1. when given for consideration and authorising the attorney to sell any immovable property.
 Duty as a convey ance.
  1. when authorising more than ten persons to act jointly and severally in more than one transaction or generally, for each person authorised.
 Ten rupees.
Protest of bill or note Five rupees.
Protest by the Master of a ship Five rupees.
Release
  1. if the amount or value of the claim does not exceed Rs. 2,500.
 The same duty as a Bond for suchamount or value as set forth in the Release.
  1. in any other case.
 The same duty as a Bond
Respondentia Bond The same duty as a Bond for the amount of the loan secured.
Security Bond or Mortgage Deed 
  1. when the amount secured does not exceed Rs. 1,000.
 The same duty as a Bond for the amount secured.
  1. in any other case.

 

 The same duty as a Bond.
Share Warrants to bearer issued under the Indian Companies Act. The same duty as a Debenture transferable by delivery for a face amount equal to the nominal amount of the shares specified in the warrant.
Shipping Order Fifty paise.
Surrender of Lease–
  1. when the duty with which the lease is chargeable does notexceed the duty chargeable on a conveyance for a consideration of Rs. 500,
 The duty with which such lease is chargeable.
  1. in any other case.
 The same duty as a conveyance.
Trust–
A.– Declaration of,
  1. where the amount or value does not exceed Rs. 10,000.
 The same duty as a Bond.
  1. where such amount exceeds Rs. 10,000.
 On ten thousand rupees, the duty payable under clause (a) and on the remainder, three rupees for every additional one thousand rupees or part thereof.
B.– Revocation of, The same duty as a Bond fora sumequal to the amount or value of the prop- erty concerned but not exceeding the duty payable on Bond.
Warrant for Goods  Three rupees.
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DineshRai Dwivedi

4 Comments
  1. vishal raajpoot

    maira makan 5saal se kyrae pai dya hai or agreemant nhi kya hua hai to makan kaise khali karae pls jaldi bata do or ab agreemant krau to hoskta hai

  2. arif

    acha sawal hai

  3. t s daral

    अच्छी जानकारी और लिंक भी बहुत महत्त्वपूर्ण दिया है . आभार .

  4. S.C.SHUKLA

    धन्यवाद श्रीमान जी