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November 27, 2020

Know State wise Rates of Stamp Duty for Formation of Company, MOA and AOA

by CA Shivam Jaiswal in MCA Circular

Know State wise Rates of Stamp Duty for Formation of Company, MOA and AOA

Stamp duty rules for Form INC-2/ INC-7/ INC-29, MoA, AoA, and SH-7

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Delhi (companies having share capital other than section 8)102000.15% of authorised capital subject to a maximum stamp duty of Rs. 25 lakhs of stamp dutyStamp duty shall be: 0.15% of amount of increase in authorized capital subject to maximum of Rs. 25 Lakhs. 
Delhi (companies not having share capital other than section 8)10200200NIL 
Delhi (Section 8 companies)10NILNILNIL 
Haryana    (companies                having share capital other than section 8)156060 if authorised capital is less than or equal to Rs. 1 lakh 120 if authorised capital is greater than Rs. 1 lakhNIL 
Haryana       (companies                   not having share capital other than section 8)156060NIL 
Haryana (Section 8 companies)15NILNILNIL 

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Maharashtra                        (companies having share capital other than section 8)1002001000 on every Rs. 5 lakhs of authorised capital or part thereof subject to a maximum of 50 lakhs of stamp duty.Stamp duty shall be Rs. 1000 on every Rs.5 Lakhs of amount of increase in authorised capital or part thereof subject to a maximum of 50 Lakhs of stamp duty.   However, in the case of increase of Authorised Capital beyond Rs. 2,50,00,00,000/-, No Stamp duty shall be payable.For eg- For SH-7, If auth. Capital is increased from Rs. 240 crores to Rs. 300 crores then stamp duty payable shall be calculated on Rs. 10 crores (i.e. Rs. 250 crores- Rs. 240 crores) and not on Rs. 60 crores (i.e. Rs. 300 crores- Rs.240 crores) as no stamp duty is payable beyond authorised capital of Rs. 250 crores.
Maharashtra (companies not having share capital other than section 8)100NILNILNIL 
Maharashtra                        (Section 8 companies)100NILNILNIL 
Orissa     (companies               having share capital other than section 8)10300300NILThese rules shall also apply to companies not having share capital other than section 8 and Section 8 companies.

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Andhra Pradesh (companies having share capital other than section 8)205000.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs0.15% of amount of increase in authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.These rules shall also apply to section 8 companies having share capital.   Stamp rule for SH-7 implies that the maximum limit of  Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid  Rs.  5  Lakhs  of   stamp duty.
Andhra Pradesh (companies not having share capital other than section 8)2050010001000These rules shall also apply to section    8    companies              not having share capital
Telangana (companies having share capital other than section 8)205000.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs0.15% of amount of increase in authorised capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakhs.These rules shall also apply to section 8 companies having share capital.   Stamp rule for SH-7 implies that the maximum limit of  Rs. 5 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid  Rs.  5  Lakhs  of   stamp duty.
Telangana                    (companies                    not having share capital other than section 8)2050010001000These rules shall also apply to section              8    companies              not having share capital

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Bihar (companies having share capital other than section 8)205000.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty.Stamp duty shall be higher of (i) or (ii), (i) Rs. 1000/- 0.15% of amount of increased authorised capital subject to maximum of Rs. 5 lakhs of stamp duty Less 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakhs of stamp duty   However, If 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable. 
Bihar (companies not having share capital other than section 8)205001000NIL 
Bihar (Section 8 companies)20NILNILNIL 
Jharkhand (companies having share capital other than section 8)563105NILThese rules shall also apply to companies not having share capital other than section 8.
Jharkhand                      (Section 8 companies)5NILNILNIL 
Jammu and Kashmir (companies having share capital other than section 8)10150150 if authorised capital is less than equal to Rs. 1    lakh    and      300         if authorised           capital     is greater than Rs. 1 lakhNIL 
Jammu         and                    Kashmir (companies not having share capital other than section 8)10150150NIL 
Jammu and Kashmir (Section 8 companies)10NILNILNIL 

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Tamil Nadu (companies having share capital other than section 8)20200300NILThese rules shall also apply to companies not having share capital other than section 8.
Tamil Nadu                      (Section 8 companies)20NILNILNIL 
Puducherry (companies having share capital other than section 8)10200300NILThese rules shall also apply to companies not having share capital other than section 8.
Puducherry                        (Section 8 companies)10NILNILNIL 
Assam     (companies               having share capital other than section 8)15200310NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Meghalaya (companies having share capital other than section 8)10100300NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Manipur (companies having share       capital     other               than section 8)10100150NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Nagaland (companies having share capital other than section 8)10100150NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Tripura        (companies having share capital other than section 8)10100150NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8

Amount in Rupees

Name   of         state/            union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Arunachal Pradesh (companies       having                       share capital other than section 8)10200500NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Mizoram (companies having share          capital               other       than section 8)10100150NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8
Kerala (companies having share capital other than section 8)251000For Companies having Authorized Capital up to Rs. 10 Lakhs – Rs. 2,000/- For Companies having Authorized Capital above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs. 5,000/- For Companies having Authorized Capital above Rs. 25 Lakhs – 0.5% of the Authorized CapitalNILThese rules shall also apply to section 8 companies having share capital.
Kerala (companies not having share capital other than section 8)2510002000NILThese rules shall also apply to section 8 companies not having share capital
Lakshadweep (companies having share capital other than section 8)255001000NILThese rules shall also apply to section 8 companies and companies not having share capital other than section 8

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Madhya Pradesh (companies having share capital)5025000.15% of authorized capital subject to minimum of rupees 5000 and maximum of Rupees 25 lakh of stamp duty.Stamp duty shall be 0.15% of amount of increased authorized capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakhs of stamp duty less 0.15% of amount of existing authorized capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakhs of stamp duty (in case the last capital increase occurred on or after 16th Sept 14) OR 0.15% of amount of existing authorized capital subject to minimum of Rs. 1000 and maximum of Rs. 5 lakhs of stamp duty (in case the last capital increase occurred prior to 16th sept 14) as the case may be. 
Madhya Pradesh (companies not having share capital)5025005000NIL 
Chhattisgarh                        (companies having share capital other than section 8)105000.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp dutyStamp duty shall be higher of (i) or (ii), (i) Rs. 1000/- 0.15% of amount of increased authorised capital subject to maximum of Rs. 5 lakhs of stamp duty Less 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakhs of stamp duty   However, If 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable 
Chhattisgarh (companies not having share capital other than section 8)105001000NIL 

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Chhattisgarh                        (Section 8 companies)10NILNILNIL 
Rajasthan (companies having share capital other than section 8)105000.5%     of authorised capital0.2% of amount of increase in authorised capital subject to maximum stamp duty of Rs. 25 lakhs.These rules shall also apply to Section 8 companies having share capital   Stamp rule for SH-7 implies that the maximum limit of Rs. 25 Lakhs shall be calculated every time there is any increase in share capital, even if the company has already paid Rs. 25 Lakhs of stamp duty.
Rajasthan     (companies                    not having share capital other than section 8)10500500NILThese rules shall also apply to Section    8               companies               not having share capital
Punjab     (companies               having share capital other than section 8)2550005000 if authorised capital is less than equal to  Rs. 1   lakh   and   10,000  if authorised     capital                    is greater than Rs. 1 lakhNIL 
Punjab (companies not having share capital other than section 8)2550005000NIL 
Punjab                   (Section 8 companies)25NILNILNIL 
Himachal Pradesh (companies having share capital other than section 8)36060 if authorised capital is less than equal to Rs. 1    lakh    and    120      if authorised     capital                    is greater than Rs. 1 lakhNIL 

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Himachal Pradesh (companies not having share capital other than section 8)36060NIL 
Himachal Pradesh (Section 8 companies)3NILNILNIL 
Chandigarh (companies having share capital other than section 8)35001000NIL 
Chandigarh    (companies                     not having share capital other than section 8)35001000NIL 
Chandigarh (Section 8 companies)3NILNILNIL 
Uttar Pradesh (companies having share capital other than section 8)10500500NILThese rules shall also apply to companies not having share capital (other than section 8) and to Section 8 companies having share capital
Uttar Pradesh (Section 8 companies)NILNILNILNILThese rules shall be applicable only to section 8 companies not having share capital.
Uttarakhand                        (companies having share capital other than section 8)10500500NILThese rules shall also apply to companies not having share capital (other than section 8) and to Section 8 companies having share capital
Uttarakhand                        (Section 8 companies)NilNilNilNILThese rules shall be applicable only to section 8 companies not having share capital.

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
West Bengal (companies having share capital other than section 8)1060300NILThese rules shall also apply to companies not having share capital other than section 8
West     Bengal (Section 8 companies)10NILNILNIL 
Karnataka (companies having share capital other than section 8)201000500 on every Rs.10 lakhs of authorised capital or part thereof500 on every Rs.10 lakhs of amount of increase in authorised capital or part thereof, subject to a minimum of 500. 
Karnataka     (companies                    not having share capital other than section 8)201000500NIL 
Karnataka                      (Section 8 companies)20NILNILNIL 
Gujarat (companies having share     capital     other             than section 8)201000.5%     of             authorized capital subject to maximum of 5 lakhsStamp duty shall be- 0.5% of amount of increased authorised capital subject to maximum of Rs. 5 lakhs of stamp duty Less 0.5% of amount of existing authorised capital subject to maximum of Rs. 5 lakhs of stamp duty 
Gujarat (companies not having share capital other than section 8)201001000NIL 
Gujarat (section 8 companies)20NILNILNIL 
Dadra     and     Nagar              Haveli (companies having share capital other than section 8)11525NILThese rules shall also apply to companies not having share capital other than section 8.
Dadra     and    Nagar              Haveli (section 8 companies)1NILNILNIL 

Amount in Rupees

Name      of      state/               union territoryINC-2/ INC-7/ INC-29MoAAoASH-7Remarks
Goa (companies having share capital other than section 8)50150Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital.Rs. 1000/- for every Rs. 5 lakhs of amount of increase in authorised capital or part thereof. 
Goa (companies not having share capital other than section 8)501501000NIL 
Goa (section 8 companies)50NILNILNIL 
Daman and Diu (companies having share capital other than section 8)20150Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital.Rs. 1000/- for every Rs. 5 lakhs of amount of increase in authorised capital or part thereof 
Daman and Diu (companies not having share capital other than section 8)201501000NIL 
Daman and Diu (section 8 companies)20NILNILNIL 
Andaman        and                      Nicobar (companies      having                         share capital other than section 8)20200300NIL 
    Andaman        and                    Nicobar (companies not having share capital other than section 8)20200300NIL 
Andaman and Nicobar (section 8 companies)20NILNILNIL 
      

Disclaimer : Plz check latest rates, The information is as per MCA

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