11/30/22, 10:33 AM INDIAN STAMP ACT, 1899 Schedule I-A - SCHEDULE I-A

INDIAN STAMP ACT, 1899

  

Schedule I-A - SCHEDULE I-A

SCHEDULE I-A

(Stamp Duty-As Applicable in Telangana)

(Substituted by Act 20 of 1974 and Act 22 of 990)

(see Section 3, First Proviso)

Description of Instrument Proper stamp duty

1. Acknowledgment of a debt exceeding twenty Rs. 1/- (One Rupee)1

rupees in amount or value written or signed by, or
on behalf of, a debtor in order to supply evidence of
such debt in any book (other than a banker's pass
book) or on a separate piece of paper when such
book or paper is left in the creditor's possession :

provided that such acknowledgment does not

contain any promise to pay the debt or any
stipulation to pay interest or to deliver any goods or
other property.

2. Administration-Bond including a bond given  

under Section 291 or Section 375 of the Indian
Succession Act, 1925 (Central Act 39 of 1925) or
Section 6 of the Government Savings Bank Act,
1873 (Central Act 5 of 1873)--

(a) Where the amount does not exceed Rs. 1,000; Rs. 50/- (Fifty Rupees)1

(b) in any other case. Rs. 50/- (Fifty Rupees)1

3. Adoption Deed, that is to say, any instrument Rs. 100/-

(other than a will) recording an adoption, or
(One Hundred Rupees)1
conferring or purporting to confer an authority to
adopt.

4. Affidavit including an affirmation or declaration Rs. 20/- (Twenty

in the case of persons by law allowed to affirm or Rupees)1
declare instead of swearing.

Exemptions  
Affidavit or declaration in writing when made for the
sole purpose of enabling any person to receive any

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pension or charitable allowance.

5. Agreement or Memorandum of an Rs. 5/- (Five Rupee)1

agreement--

(a) if relating to the sale of a bill of exchange. Subject to a maximum of

Five Hundred Rupees1,

fifty paise for every Rs.
10,000 or part thereof, of
the value of the security
or share.

(b) if relating to the sale of a Government security  

or share in an incorporated company or other body
corporate.

2[6. Agreement or Memorandum of an  

agreement not otherwise provided for:

(A) Where the value --  

(a) does not exceed Rs. 5,000/- Rs. 50/- (for value upto

Rs. 50.000/-)1

(b) exceeds Rs. 5,000/- but does not exceed Rs. Rs. 100/- (for value
20,000/- exceeding Rs. 50,000/-

to 2,00,000/-)1

(c) exceeds Rs. 20,000/- but does not exceed Rs. Rs. 200/- (for value
50,000/- exceeding Rs.

2,00,000/-)1

(d) exceeds Rs. 50,000/- Rs. 200/- (for value

exceeding) Rs.

2,00,000/-)1

*(B) If relating to construction of a house or building **Five Rupees for every

including a multi-unit house or building or unit of one hundred rupees or

apartment/flat/portion of a multi-storied building or part thereof on the

for development/ sale of any other immoveable market value or the

property. estimated cost of the

proposed construction
development of such
property as the case may
be, as mentioned in the
agreement or the value
arrived at in accordance
with the schedule of
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rates prescribed by the

Public Works Department
authorities, whichever is
higher.

(C) In any other case. Rs. 200/- (Agreement

not susceptible for

value)1

3[7. Agreement relating to 4deposit of title 0.5% of the amount

deeds, pawn, pledge or hypothecation, that is to secured by such deed,

say, any instrument evidencing an agreement subject to a maximum of

relating to,- fifty thousand rupees.

(a) the deposit of title deeds or instruments  

constituting or being evidence of the title to any
property whatever (other than a marketable
security), where such deposit has been made by
way of security for the repayment of money
advanced or to be advanced by way of loan or an
existing or future debt;

5(b) the pawn, pledge or hypothecation of moveable

property, where such pawn, pledge, or
hypothecation has been made by way of security for
the repayment of money advanced, or to be
advanced by way of loan or an existing or future
debt-

(i) if such loan or debt is repayable on demand or 0.5% of the amount

more than three months from the date of the secured, subject to a
instrument, evidencing the agreement; maximum of two lakh
rupees.

(ii) if such loan or debt is repayable not more than Half the duty payable
three months from the date of such instrument. under sub-clause (i).

Explanation:-- For the purpose of the clause (a) of

this article, notwithstanding anything contained in
any judgment, decree or order of any court or order
of any authority, any letter, note, memorandum or
writing relating to the deposit of title deeds whether
written or made either before or at the time when or
after the deposit of title deeds is effected and
whether it is in respect of the security for the first
loan or any additional loan or loans taken
subsequently, such letter, note, memorandum or
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writing shall, in the absence of any separate

agreement or memorandum of agreement relating
to deposit of such title deeds, be deemed to be an
instrument, evidencing an agreement relating to the
deposit of title deeds.

Exemption: 1. Letter or hypothecation

accompanying a bill 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, Rs. 100/- (Rupees One

whether of trustees or of property, movable, or Hundred)1
immovable where made by any writing not being a
will.

9. Appraisement or valuation made otherwise The same duty as a

than under an order of the Court in the course of a Bottomry Bond (No. 14)
suit-- for such amount.

(a) where the amount does not exceed Rs. 1,000;

(b) in any other case. Thirty rupees.

10. Apprenticeship-Deeds, including every writing Rs. 50/- (Fifteen

relating to the service or tuition of any apprentice, rupees)1
clerk or servant placed with any master to learn any
profession, trade or employment.

Exemption  
Instruments of apprentice ship executed by a
Magistrate under the Apprentices Act, 1961 (Central
Act 52 of 1961), or by which a person is apprenticed
by, or at the charge of, any public charity.

6[11. Articles of Association of a company:-  

(i) Where the company has no share capital; One thousand rupees.

(ii) where the company has authorised share capital 0.15% of such
or increased share capital. authorised share capital
subject to a minimum of
one thousand rupees and
a maximum of five lakh
rupees.]

12. Award, that is to say, any decision in writing by  

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an arbitrator or umpire, not being an award

directing a partition, on a reference made otherwise
than by an order of the Court in the course of a suit-
-

(a) where the amount or value of the property to The same duty as a
which the award relates, as set forth in such award, Bottomry Bond (No. 14)
does not exceed Rs. 1,000; for such amount.

(b) if it exceeds Rs. 1,000 but does not exceed Rs. Fifty rupees.
5,000; Two rupees subject to a
and for every additional Rs. 1,000 or part thereof in maximum of two
excess of Rs. 5,000. hundred rupees.

13. Bond, as defined by Section 2(5), not being a -

debenture and not being otherwise provided for by
this Act, or by the Andhra Pradesh Court-fees and
Suits Valuation Act, 1956 (Act VII of 1956).

(a) where the amount or value secured does not Three rupees for every
exceed Rs. 1,000; one hundred rupees or
part thereof.

(b) where it exceeds Rs. 1,000; The same duty as under

Exemption clause (a) for the first

Rs. 1,000 and for every
Bond, when executed by any person for the purpose
Rs. 500 or part thereof in
of guaranteeing that the local income derived from
excess of Rs. 1,000,
private subscriptions to a charitable dispensary or
fifteen rupees.
hospital or any other object of public utility, shall not
be less than a specified sum per mensem.

14. Bottomry Bond, that is to say, any instrument  

whereby the master of a sea-going ship borrows
money on the security of the ship to enable him to
preserve the ship or prosecute her voyage--

(a) where the amount of value secured does not Three rupees for every
exceed Rs. 1,000: one hundred rupees or
part thereof;

(b) where it exceeds Rs. 1,000. The same duty as under

clause (a) for the first
Rs. 1,000 and for every
Rs. 500 or part thereof in
excess of Rs. 1,000,
fifteen rupees.

15. Cancellation-- Instrument of (including any Rs. 300/-

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instrument by which any instrument previously (Three Hundred

executed, is cancelled), if attested and not otherwise Rupees)1
provided for.

716. Certificate of Sale:--(In respect of each  

property put up as a separate lot and sold), granted
to the purchaser of any property sold by public
auction by a Civil or Revenue Court or Collector or
other Revenue Officer--

(a) where the purchase money does not exceed Rs. One rupee
10;

(b) where the purchase money exceeds Rs. 10, but One rupee fifty paise
does not exceed Rs. 25;

(c) in any other case. The same duty as a

Conveyance (No. 20) for
a consideration equal to
the amount of the
purchase money only.

17. Certificate or other document evidencing the Rs. 10/- (Ten Rupees)1
right or title of the holder thereof or any other
person, either to any shares, scrip or stock in or of
any incorporated Company or other body corporate
or to become proprietor of shares, scrip or stock in
or of any such company or body.

18. (1) Charter party, that is to say, any Rs. 50/- (Fifty Rupees)7
instrument (except an agreement for the hire of a
tug-steamer), whereby a vessel or some specified
principal part thereof is left for the specified
purposes of the charter, whether it includes a
penalty clause or not.

6[(2) A chit Agreement, that is to say, an  

agreement, relating to a chit as defined in clause (2)
of Section 2 of the Andhra Pradesh Chit Funds Act,
1971, if, either such agreement is executed, or the
chit is conducted in the State of Andhra Pradesh,
where the value of the chit,-

(i) does not exceed rupees one lakh; Rs. 20/- (Twenty

Rupees)8

(ii) exceeds rupees one lakh Rs. 100/- (One Hundred

Rupees)8
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19. Composition-Deed, that is to say, any Rs. 100/- (One Hundred

instrument executed by a debtor whereby he Rupees)8
conveys his property for the benefit of his creditors
or whereby payment of a composition or dividend on
their debts is secured to the creditors, or whereby
provision is made for the continuance of the debtor's
business, under the supervision of inspectors or
under letters of licence, for the benefit of his
creditors.

920. 3[Conveyance (as defined by Section 2(10)),  

not being a charged under No. 47-A or a transfer
charged or exempted under No. 53]--

(a) where the amount or value of the consideration Two rupees fifty paise

for such conveyance as set forth therein 10[or the

market value of the property which is the subject-
matter of the conveyance whichever is higher] does
not exceed Rs. 50;

(b) where it exceeds Rs. 50, but does not exceed Five rupees for every one
Rs. 1,000 ; hundred rupees or part
thereof.

(c) where it exceeds Rs. 1,000 : The same duty11 as

under clause (b) for the
first Rs. 1,000 and for
every Rs. 500 or part
thereof in excess of Rs.
1,000, twenty five
rupees.

12[(d) conveyance, so far as it relates to *Two rupees for every

amalgamation or merger of companies under the one hundred rupees or -
order of High Court under Section 394 of the part thereof of the
Companies Act, 1956] market value of the

13[Provided property, which is the

that where an agreement to sell an
subject matter of such
immovable property is stamped with the advalorem
conveyance.
stamp required for a conveyance on sale under
Article 47-A and a conveyance on sale in pursuance
of such agreement is subsequently executed, the
duty on such conveyance on sale shall be the duty
payable under the article less the duty already paid
under Art. 47-A subject to a minimum of five
rupees.]

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Explanation:-- For the purpose of the clause (d)  

the market value of the property shall be deemed to
be the amount of total value of the shares issued or
allotted by the transferee company, either in
exchange or otherwise, and the amount of
consideration, if any, paid for such amalgamation or
merger.]

21. Copy or extract, certified to be a true copy or  

extract by or by order of any public officer and not
chargeable under the law for the time being in force
relating to court-fees--

(i) if the original was not chargeable with duty, or if Rs. 20/- [Twenty
the duty with which it was chargeable does not Rupees]1
exceed two rupees fifty paise.

(ii) in any other case-- Rs. 50/- [Fifty Rupees]1

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 or for any public purpose.

(b) Copy of, or extract from, any register relating to

births, baptisms, namings, dedications, marriages,
divorces, deaths or burials.

22. Counterpart or duplicate of any instrument,  

chargeable with duty and in respect of which the
proper duty has been paid--

(a) if the duty with which the original instrument is Rs. 50/- (Fifty Rupees)1
chargeable does not exceed 14[ten rupees:]

(b) in any other case. Rs. 50/- (Fifty Rupees)1

23. Customs Bond--  

(a) where the amount does not exceed Rs. 1,000; The same duty as a
Bottomry Bond (No. 14)
for such amount.

(b) in any other case. Thirty rupees.

24. Delivery order in respect of goods, Rs. 20/- [Twenty

that is to say, any instrument entitling any person Rupees]1

therein named, or his assigns or the holder thereof,
to the delivery of any goods laying in any dock or

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port or any warehouse in which goods are stored or

deposited on rent or hire, or upon any wharf, such
instrument being signed by or on behalf of the
owner of such goods, upon the sale or transfer of
the property therein, when such goods exceed in

value 15[Five thousand Rupees].

25. Divorce:-- Instrument, that is to say, any Rs. 50/- (Fifty Rupees)1
instrument by which any person effects the
dissolution of his marriage.

26. Entry as an Advocate, on the roll of the Bar Rs. 500/- (Five Hundred
Council of Andhra Pradesh under the Advocates Act, Rupees)1 or if previously
1961. enrolled as an Attorney
in any High Court. Rs.
250/- (Two Hundred and
Fifty Rupees)1.

Exemption.- Entry as an advocate on the roll of Bar  

Council of Andhra Pradesh when he has been
previously enrolled as a Vakil in Andhra Pradesh
High Court or as an Advocate or Vakil in any other
High Court.

1127. Exchange of property--Instrument, of. The same duty as a

Conveyance (No. 20) for
a consideration or
market value equal to
the market value of the
property of greater
value, which is the
subject-matter of
Exchange.

28. Further charge-- Instrument of, that is to say, -

any instrument imposing a further charge on
mortgaged property--

8(a) when the original mortgage is one of the The same duty as a

description referred to in clause (a) of Article 35 Conveyance (No. 20) for

(that is, with possession). a consideration or

market value equal to
the amount of the further
charge secured by such
instrument.

(b) when such mortgage is one of the description  

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referred to in clause (b) of Article 35 (that is,

without possession)--

16(i) if at the time of execution of the instrument of The same duty as a

further charge possession of the property is given or Conveyance (No. 20) for

agreed to be given under such instrument; a consideration or

17market value equal to
the total amount of the
charges (including the
original mortgage and
any further charge
already made), less the
duty already paid on
such original mortgage
and further charge.

18(ii) if possession is not so given. The same duty as a

Bottomry Bond (No. 14)
for the amount of the
further charge secured
by such instrument.

[29. Gift:-- Instrument of, not being a settlement In Favour of relatives -

(No. 49) or will or Transfer (No. 53). 192% of market value of
the property

Gift in other cases - 5%

of market value of the
property (Vide
G.O.Ms.No. 59 dt. 20-07-
2021).

30. Indemnity Bond The same duty as a

Security Bond (No. 48)
for the same amount.

* 20[31. Lease, including an under-lease or sub-  

lease and any agreement to let or sub-let or any
renewal of lease,-

(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 of less 0.4% of the total rent18
than one year;

(ii) Where the lease purports to be for a term of not  

less than one year but not more than five years;

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(a) For residential properties 0.5% on average annual

rent

(b) In other case 1% on average annual

rent

(iii) where the lease purports to be for a term  

exceeding ten years but not exceeding twenty
years;

(a) For residential properties 1% on average annual

rent

(b) In other case 2% on average annual

rent

(iv) where the lease purports to be for a term Six percent of the
exceeding twenty years but not exceeding thirty average annual rent
years; reserved.

(v) Where the lease purports to be for a term Fifteen percent of the
exceeding twenty years but not exceeding thirty average annual rent
years; reserved.

(vi) (a) Where the lease purports to be for a period Three percent of the
in excess of thirty years or in perpetuity or does not market value of the
purports to be for a definite period; property.

(b) Where the lease is granted for a fine or premium Two percent on fine,
or for money advanced or to be advanced and where premium or money
no rent is reserved; advanced.

(c) Where the lease is granted for a fine or premium Two percent on fine,
or for money advanced in addition to rent reserved; premium or money
advanced in addition to
duty which would have
been payable on such
lease, if no fine or
premium or advance
have been paid or
delivered.

(d) Where the lessee undertakes to effect Two percent on the value
improvement in the leased property and agrees to of improvements.
make the same to the lessor at the time of
termination of lease falling under clauses (a), (b) or
(c);

Exemption: Lease, executed in case of a cultivator and for the purpose of

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cultivation (including a lease of trees for the production of food drink) without the
payment or delivery of any fine or premium, when a definite term is expressed
and such term does not exceed one year, or when the average annual rent
reserved does not exceed one thousand rupees.

Explanation: When a lessee undertakes to pay any recurring charge, such as

Government revenue, the landlord's share of cesses, or the owner's share of
municipal rates or taxes, which is by law recoverable from the lessor, the amount
so agreed to be paid by the lessee shall be deemed to be part of the rent;

32. Letter of Allotment of Shares in any company Rs. 2/- (Two Rupees)3
or proposed company, or in respect of any loan to be
raised by any company or proposed company.

21[33. Licence of immovable or movable  

property, that is to say licence granted by owner or
authority for rent or fee or by whatever name it is
called,--

(a) Whereby such licence granted for rent or fee or  

by whatever name it is called,--

(i) where the licence purports to be for a term of Two rupees for every one
less than one year; hundred rupees or part
thereof for the first Rs.
1000/ - and for every Rs.
500/- or part thereof in
excess of Rs. 1,000/- ten
rupees, for the whole
amount payable or
deliverable under such
licence;

(ii) where the licence purports to be for a term of Two rupees for every one
not less than one year but not more than five years; hundred rupees or part
thereof for the first Rs.
1,000/ - and for every
Rs. 500/- or part thereof
in excess of Rs. 1,000/-
ten rupees, for the
amount or value of the
average annual rent or
fee or by whatever name
it is called;

(iii) where the licence purports to be for a term of Five percent on the
not less than five years but not exceeding ten years; amount or value of one

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and half times of the

average annual rent or
fee or by whatever name
it is called;

(b) where the licence is granted for a lumpsum Two percent on the
amount advanced and where no rent or fee or by lumpsum amount;
whatever name it is called is reserved;

(c) where the licence is granted for a lumpsum Two percent on the
amount advanced in addition to rent or fee or by lumpsum amount
whatever name it is called; advanced as set-forth in
the licence in addition to
the duty which would
have been payable on
such licence if no
lumpsum amount
advanced had been paid
or delivered;

22[34. Memorandum of Association of a  

company:

(a) if accompanied by Articles of Association under Five hundred rupees;

Section 26 of the Companies Act, 1956 (Central Act
1 of 1956).

(b) if not so accompanied; The same duty as under

Article 11 according to
teh share capital of the
company.]

2335. Mortgage Deed, not being an Agreement  

relating to Deposit of title 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 same duty as a
the property comprised in such deed is given by the conveyance (No. 20) for
mortgagor or agreed to be given; a consideration or
2market value equal to
the amount secured by
such deed.

24(b) when possession is not given or agreed to be The same duty25 as a

given as aforesaid; Bottomry Bond (No. 14)

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Explanation:-- A mortgagor who gives or has given for teh amount secured
to the mortgagee a power of attorney to collect by deed.
rents, or gives or has given to the mortgagee a
lease, of the property mortgaged or part thereof, is
deemed to give possession thereof within the
meaning of this article;

(c) when a collateral or auxiliary or additional or  

substituted security, or by way of further assurance
for the above mentioned purpose where the
principal or primary security is duly stamped--

for every sum secured not exceeding Rs. 1,000; Three rupees

and for every Rs. 1,000 or part thereof secured in Three rupees
excess of Rs. 1,000.

Exemption  
Instruments executed by persons taking advances
under the Land Improvement Loans Act, 1883
(Central Act 19 of 1883) or the Agriculturists Loans
Act, 1884 (Central Act 12 of 1884), or by their
sureties as security for the repayment of such
advances.

36. Mortgage of a crop, including any instrument  

evidencing an agreement to secure the repayment
of a loan made upon any mortgage of a crop,
whether the crop is or is not in existence at the time
of the mortgage--

(a) when the loan is repayable not more than three  

months from the date of the instrument--

for every sum secured not exceeding Rs. 200. Rs. 1/- (One Rupee)3

and for every Rs. 200 or part thereof secured in Rs. 1/- (One Rupee)3
excess of Rs. 200.

(b) when the loan is repayable more than three  

months but not more than eighteen months from
the date of the instrument--

for every sum secured not exceeding Rs. 100. Rs. 1/- (One Rupee)1

and for every Rs. 100 or part thereof secured in Rs. 1/- (One Rupee)1
excess of Rs. 100.

37. Notarial act, that is to say, any instrument, Rs. 10/- (Five Rupees)1
endorsement, note, attestation, certificate or entry
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not being a protest (No. 43) made or signed by a

Notary in the execution of the duties of his office, or
by any other person lawfully acting as a Notary.

38. Note or Memorandum sent by a broker or  

agent to his principal •intimating the purchase or
sale on account of such principal--

(a) of any goods exceeding in value twenty rupees; Rs. 5/- (Five Rupees)1

(b) of any stock or marketable security exceeding in Subject to a maximum of

value twenty rupees. one Hundred rupees, one
rupee for every Rs.
10,000/-or part thereof
the value of the stock or

security.1

39. Notes of protest by the Master of a Ship Rs. 20/- (Twenty

Rupees)1

2640. Partition--Instrument of [as defined by The same duty as a

Section 2(15)]. Bottomry Bond (No. 14)

for the amount or the
26market value of the
separated share or
shares of the property.

N.B.:- The largest share

remaining after the
property is partitioned
(or if there are two or
more shares of equal
market value and not
smaller than any of the
other shares, then one of
such equal shares) shall
be deemed to be that
from which the other
shares are separated:

  Provided always that--

  (a) when an instrument

of partition containing an
agreement to divide
property in severality is
executed and a partition

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is effected in pursuance
of such agreement, the
duly chargeable upon the
instrument effecting such
partition shall be reduced
by the amount of duty
paid in respect of the
first instrument, but shall
not be less than five
rupees;

  (b) where land is held on

revenue settlement for a
period not exceeding
thirty years and repaying
the full assessment, the
market value for the
purpose of duty shall be
calculated at twenty five
times the annual revenue

(c) where a final order

for effecting a partition
passed by any Revenue
authority or any Civil
Court, or an award by an
Arbitrator directing a
partition is stamped with
the stamp required for
an instrument of
partition and an
instrument of partition
an pursuance of such
order or award is
subsequently executed,
the duty on such
instrument shall not
exceed five rupees.

6[41. Partnership:--  

A. Instrument of,-- One hundred rupees.

(a) where the capital of the partnership does not

exceed Rs. 5000/-;

(b) in any other case. Five hundred rupees.

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B. Reconstitution of,-- Three percent on the

(a) Where immovable property contributed as share market value of the

by a partner or partners remains with the firm at the immovable property

time of outgoing in whatever manner by such remaining with the firm.

partner or partners on reconstitution of such

partnership;

(b) in any other case. Rupees Five hundred

C. Dissolution of,-- 27Threee percent on the

(a) where the property which belonged to one market value equal to
partner or partners when the partnership the market value of the
commenced is distributed or allotted or given to property distributed or
another partner or partners; allotted or given to the
partner or partners
under the instrument of
dissolution in addition to
the duty which would
have been chargeable on
such dissolution if such
property had not been
distributed or allotted or
given;

(b) in any other case. Rupees five hundred]

2842. Power of Attorney as defined by Section Twenty rupees

2(21) not being a proxy--

(a) 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 documents ;

(b) when authorising one person or more to act in a Twenty rupees

single transaction other than the case mentioned in
clause (a);

(c) when authorising not more than five persons to 29[Fifty rupees]
act jointly and severally in more than one
transaction or generally;

(d) when authorising more than five but not more 29[Seventy-five rupees]
than ten persons to act jointly and severally in more
than one transaction or generally

30(e) when given for consideration and authorising The same duty as a

the attorney to sell any immovable property ; conveyance (No. 20) for

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a consideration or
2market value equal to
the amount of the
consideration

(f) in any other case. 29[Twenty-five rupees]

for each person
authorised

31[(g) When given for construction on, development Five rupees for every one

of, or sale or transfer (in any manner whatsoever) hundred rupees or part

of, any immovable property. thereof on the market

value of the property]

N.B.:-- The term "registration" includes every  

operation incidental to registration under the Indian
Registration Act, 1908 (Central Act 16 of 1908).

Explanation:-- For the purposes of this article,  

more persons than one when belonging to the same
firm shall be deemed to be one person.

43. Protest of Bill or Note, that is to say any Rs. 10/- (Ten Rupees)3.
declaration in writing made by a Notary public, or
other person lawfully acting as such, attesting the
dishonour of a bill of exchange or promissory note.

44. Protest by the Master of a Ship, Rs. 10/- (Ten Rupees)3.

that is to say, any declaration of the particulars of
her voyage drawn up by him with a view to the
adjustment of losses or the calculation of averages,
and every declaration in writing made by him
against the charters or the consignees for not
loading or unloading the ship, when such declaration
is attested or certified by a Notary or other person
lawfully acting as such.

45. Reconveyance of Mortgaged property--  

(a) if the consideration for which the property was The same duty as a
mortgaged does not exceed Rs. 1,000/-. Conveyance (No. 20) for
a consideration or
market value equal to
the amount of such
consideration as set forth
in the reconveyance.

(b) in any other case. Fifty rupees.

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Note:- Release or Mortgage Right should be

charged with a maximum stamp duty of Rs. 50/- as
in the case of Reconveyance of mortgaged property
falling under Article -45 of Sch. IA (Source : Vide
Memo No. S1/6569/88 dt.11-10-88)

3246. Release, that is to say,  

33[(A) Any instrument (not being such a release as  

is provided for by Section 23-A) whereby a person
renounces a claim upon another person or against
any specified property--

(a) where the amount or value of the claim does not Three rupees for every
exceed Rs. 1,000/-. one hundred rupees or
part thereof on the
consideration of such
release as set forth
therein or the market
value of the property
whichever is higher over
which claim is
relinquished.

(b) where it exceeds Rs. 1,000/-. The same duty as under

Clause (a) for the first
Rs. 1,000 and for every
Rs. 500 or part thereof in
excess of Rs. 1000
fifteen rupees on the
consideration or market
value of the property
whichever is higher, over
which claim is
relinquished]

(B) Release of benami right 3% (Three percent)34 as

a Conveyance (No. 20)
for a consideration equal
to the value of the
property as set forth in
the release.

34(C) Release of right of redemption of a mortgage The same duty as a

with possession or of the right to obtain Conveyance (No. 20) for

reconveyance of property already conveyed. the amount of such

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consideration as set forth

in the release.

47. Respondentia Bond, that is to say, any The same duty as a

instrument securing a load on the cargo laden or to Bottomry Bond (No. 14)
be laden on board a ship and making repayment for the amount of the
contingent on the arrival of the cargo at the port of loan secured.
destination.

34[47A. 28Sale as defined in Section 54 of the  

Transfer of Property Act, 1882--

34(a) in respect of property situated in any local -

area comprised in a Municipal Corporation--

(i) where the amount or value of the consideration Eight rupees for every
for such sale as set forth in the instrument or the one hundred rupees or
market value of the property which is the subject part thereof.
matter of the sale whichever is higher but does not
exceed Rs. 1,000.

(ii) where it exceeds Rs. 1,000; The same duty as under

Clause (i) for the first Rs.
1,000/- and for every Rs.
500/- or part thereof in
excess of Rs. 1,000 forty
rupees.

(b) in respect of property situated in any local area  

comprised in the Selection Grade or Special Grade
Municipality--

(i) where the amount or value of the consideration Seven rupees34 for every
for such sale as set forth in the instrument or the one hundred rupees or in
market value of the property which is the subject- the instrument or the
matter of the sale whichever is higher but does not market value of the
exceed Rs. 1,000. property which is the
subject matter of the
sale which ever is higher
but does not exceed Rs.
1000/-

(ii) where it exceeds Rs. 1,000. The same duty35 as

under Clause (i) for the
first Rs. 1,000 and for
every Rs. 500 or part

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therefore in excess of Rs.

1,000 Thirty-five rupees.

(c) where the property is situated in any area other  

than those mentioned in clauses (a) and

(i) where the amount or value of the consideration Four rupees35 for every
for such sale as set forth in the instrument or the one hundred rupees or
market value of the property which is the subject part thereof.
matter of the sale, whichever is higher but does not
exceed Rs. 1,000/-.

(ii) where it exceeds Rs. 1,000/- The same duty as under

Clause (i) for the first Rs.
1,000 and for every Rs.
500 or part thereof in
excess of Rs. 1,000 thirty
rupees.]

[(d) If relating to a multi-unit house or unit of  

apartment/flat/ portion of a multi-stored building or
part of such structure to which the provisions of
Andhra Pradesh Apartments (Promotion of
Construction and Ownership) Act, 1987, apply:

[vide G.O.Ms. No. 1, Rev. (Regn. I) Dept., dt. 1-1-  

2009].

(i) Where the value does not exceed Rs. 2,00,000/-. Rupees Twelve

thousand.36

(ii) Where it exceeds Rs. 2,00,000/ - but does not Rupees Twelve thousand
exceed Rs. 3,50,000/-. plus 4% on the value
above Rs. 2,00,000/-

(iii) where it exceeds Rs. 3,50,000/- but does not Rupees Eighteen
exceed Rs. 7,00,000/-. thousand plus 6% on the
value above Rs.
3,50,000/-

(iv) where it exceeds Rs. 7,00,000/-. Rupees Thirty-nine

37[Explanation thousand plus 8% on the

I:-- An agreement to sell followed
value above Rs.
by or evidencing delivery of possession of the
7,00,000/-]
property agreed to be sold shall be chargeable as a
"sale" under this article:

Provided that, where sub-sequently a sale deed is  

executed in pursuance of an agreement of sale as

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aforesaid or in pursuance of an agreement referred

to in clause (B) of article 6, the stamp duty, if any,
already paid or recovered on the agreement of sale
shall be adjusted towards the total duty leviable on
the sale deed.

Explanation II:-- for the purposes of clause (d).  

(i) "Unit" includes a flat, apartment, tenement,  

portion or semi-finished part of such structure; and

(ii) "value" means the consideration or value of the  

apartment/flat/ portion or semi-finished part of such
structure of multistoried building as declared in the
document by the seller and builder or market value
whichever is higher.]

38[48. Security bond or mortgage deed 3% of the value of the

security subject to a
executed by way of security for the due execution of
maximum of Rs. 500/-
an office, or to account for money or other property
received by virtue thereof, or executed by a surety (Rupees Five Hundred)3

to secure the due performance of a contract--

Exemptions  
Bond or other instruments 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) executed by persons taking advances under the  

Land Improvement Loans Act, 1883 (Central Act 19
of 1883) or the Agriculturists' Loans Act, 1884
(Central Act 12 of 1884), or by their sureties, as
security for the repayment of such advances;

(c) executed 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.

39[49. Settlement--  

A. Instrument of (including a deed of dower)--  

40(a) settlement in favour of a member or members The same duty as a

of a family. Bottomry-Bond (No. 14)

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for a sum equal to the

amount or market value
of the property settled as
set forth in such
settlement: 

Provided that, where an

agreement to settle is
stamped with the stamp
required for an
instrument of settlement
and an instrument of
settlement in pursuance
of such agreement is
subsequently executed,
the duty on such
instrument shall be the
duty as mentioned in Art
6.

 Explanation:-- For the purpose of this article  

"family" means father, mother, husband, wife,
brother, sister, son; daughter and includes grand-
father, grand-mother, grandchild, adoptive father or
mother, adopted son or daughter.

41(b) in any other case Three rupee and fifty

paise for every hundred
rupees or part of the
market value of the
property which is the
subject matter of
settlement.

Exemption.- Deed of dower executed on the  

occasion of a marriage between muslims.

B. Revocation of-- The same duty as a

Bottomry Bond (No. 14)
for a sum equal to the
amount or value of the
property concerned as
set forth in the
instrument of revocation
but not exceeding ninety
rupees.]

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50. Share warrants to bearer issued under the One and a half times the
Companies Act, 1956 (Central Act 1 of 1956). duty payable on a
Conveyance (No. 20) for
a consideration 2or
market value equal to
the nominal amount of
the shares specified in
the warrant.

51. Shipping Order for or relating to the Rs. 10/- (Ten Rupees)3.
conveyance of goods on board of any vessel.

52. Surrender of Lease--  

(a) when the duty with which the lease is chargeable The duty with which such
does not exceed thirty rupees; lease is chargeable
subject to a maximum of

Rs. 500/-42

(b) in any other case Thirty rupees.42

53. Transfer (whether with or without  

consideration)--

(a) of debentures, being marketable securities One half of the duty

whether the debenture is liable to duty or not, payable on a Conveyance
except debentures provided for by Section 8; (No. 20) for a

consideration 43or
market value equal to
the face amount of the
debenture.

(b) of any interest secured by a bond, mortgage  

deed or policy of insurance--

(i) if the duty on such bond, mortgage deed or The duty with which such
policy of insurance does not exceed thirty rupees. bond, mortgage deed or
policy of insurance is
chargeable.

(ii) in any other case. Thirty rupees

(c) of any property under the Administrator-General Thirty-five rupees

Act, 1963 (Central Act 45 of 1963);

(d) of any trust property from one trustee to Thirty rupees or such
another trustee or from a trustee to a beneficiary. smaller amount as may
be chargeable under

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Clauses (a) and (b) of

this Article.

Exemptions  

Transfers by endorsement,--.  

(a) of a bill of exchange, cheque or promissory note,  

(b) of a bill of lading, delivery order, warrant for  

goods, or other mercantile document of title to
goods;

(c) of a policy of insurance ;  

(d) of securities of the Central Government  

54. Transfer of lease by way of assignment and The same duty as a

not by way of under lease. Conveyance (No. 20) for

a consideration 43or
market value equal to
the amount of the
consideration for the
transfer.

5S.Trust,-- The same duty as a

A. Declaration of-of, or concerning any property 3[Conveyance (No. 20)]

when made by any writing not being a will or for a sum equal to the
declaration as provided in Section 2 (24). amount or value of the

  property concerned, as
set forth in the
instrument; but not

exceeding 43[Rs. 1,000/-

(One thousand Rupees].

B. Revocation of-of, or concerning, any property The same duty as a

when made by any instrument other than a will. 3[Conveyance (No. 20)]
for a sum equal to the
amount or value of the
property concerned, as
set forth in the
instrument, but not
exceeding Rs. 500/-
(Five Hundred Rupees)1

56, Warrant for goods, that is to say, any Rs. 20/- (Twenty
instrument evidencing the title of any person therein Rupees)3.
named or his assigns, or the holder thereof to the

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property in any goods lying in or upon any dock,

ware-house or wharf such instrument being signed
or certified by or on behalf of the person in whose
custody such goods may be.

1. Amended by Government of Telangana, vide G.O.Ms. No. 120, Rev. (Regn. I) Dept., Dated 23-7-2015.

2. Article 6 substituted by A.P. Act 21 of 1995, w.e.f. 1-4-1995, vide G.O.Ms. No. 173, Rev. (Regn.II) dated 31-3-1995.

3. Amended in T.S. vide G.O.Ms. No. 120 Dated 23-07-2015.

4. Note :- Registration charges for Deposit of title deeds : 0.1% on the loan amount subject to a maximum of Rs. 1000/- vide

G.O.Ms. No. 2045 (Reg. I) Dated 28-11-05 w.e.f. 01-12-05. Please see Notifications printed infra.

5. Note : If Mortgage is created by deposit of title deeds, it is not required to be registered. Hence in such cases, Stamp Duty

will have to be paid on debenture certificates.

6. Substituted by A.P. Act No. 19 of 2005 w.e.f. 1-8-2005.

7. Revised Stamp Duty is 5%. vide G.O.Ms. No. 59 Rev. (Regn.) Department dated 20-07-2021 on Certificate of Sale.

8. Stamp Duty Reduced from 5% to 4% vide G.O.Ms. No. 582, Rev. (Regn. I) Dept. Dated 30-11-2013. See also Reduction and

Remissions Printed infra.

9. Substituted by A.P. Act 17 of 1986 w.e.f. 16-8-1986.

10. Inserted by Act 22 of 1971 which came into force from 16-1-1973.

11. Revised Stamp Duty is 5% vide G.O.Ms. No. 59 Rev. (Regn.) Dept. Dated 20-07-2021.

12. Clause (d) Inserted by A.P. Act No. 19 of 2005 w.e.f. 1-8-2005.

13. Proviso inserted by Act 17 of 1986, w.e.f. 16-8-1986.

14. Substituted for "five rupees" by A.P. Act 22 of 1989, Section 2 (e), w.e.f. 1-4-1990.

15. Substituted for "twenty rupees" by A.P. Act No 19 of 2005, w.e.f. 1-8-2005.

16. Stamp Duty of 2% fixed by G.O.Ms. No. 583, Rev, (Regn. I) Dept. Dated 30-11-2013.

17. Act XXII of 1971.

18. Stamp Duty of 0.5% vide fixed by G.O.Ms. No, 583, Rev, (Regn. I) Dept. Dated 30-11-2013.

19. Vide G.O.Ms. No. 59 Rev. (Regn.) Department dated 20-07-2021.

20. Amended by G.O.Ms. No. 588, Revenue (Registration-I), Dated 04-12-2013.

21. Article 33 Substituted by A.P. Act No. 19 of 2005 (w.e.f. 1-8-2005).

22. Article 34 Substituted by A.P. Act. No. 19 of 2005 (w.e.f. 1-8-2005).

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23. Reduced of Stamp duty Rates see G.O.Ms. No. 583, Rev. (Regn. I) Dept., Dated 30-11-2013. See Reduction and Remission

printed infra.

24. Housing Loans and Assignment of debt on housing loans [vide G.O.Ms. No. 304, Revenue (Registration I) Dept, Dated 27-

03-2004.

25. Rates reduced from 3% to 0.5% of the amount secured by sale deeds vide G.O.Ms. No. 409 Dated 11-5-2010.

26. Revised Stamp Duty is 0.5% on value separated shares subject to a maximum Rs. 1,00,000/- and partition in other cases is

2.5% percent on value of separated shares, vide G.O.Ms. No. 59 Rev. (Regn. I) Dept. Dated 20-07-2021.

27. Substituted for 5% vide G.O.Ms. No. 584 Dated 30-11-2013.

28. For Sale agreement cum GPA Revised rate of Stamp Duty is 6.5% (5.5% adjustable and 1% not adjustable) vide G.O.Ms.

No. 59 Dated 20-07-2021 and for development/ construction agreement cum GPA, the revised rate of stamp duty is 1% (Not

adjustable) vide G.O.Ms. No. 59 Dated 20-07-2021.

29. Substituted by Act 22 of 1989 (w.e.f. 1-4-1990).

30. Note : - Clauses (e) and (g) Registration charges Rs. 1000/- vide G.O.Ms. No. 2045 (Reg. I) Dated 28-11-2005 w.e.f. 01-12-

2005. Article 1(D) and 1(f) of Registration charges omitted by same G.O. Ibid.

31. Stamp duty has been reduced to.-

(i) Rs. 1,000/- when the G.P.A. is given in favour of family members, and

(ii) to 1% when the G.P.A. is given in favour of other than family members vide G.O.Ms. No. 1128 Revenue (Regn.- I) Dept.,

Dated 13-06-2005 w.e.f. 01-07-2005.

32. Note :

(1) Registration charges Rs. 1000/- vide G.O.Ms. No. 2045 (Reg. I) Dated 28-11-2005 w.e.f. 01-12-2005.

(2) Notification II issued in G.O.Ms. No. 1129, Rev. (Regn. I) Dept., Dated 13-6-2005, withdrawn by G.O.Ms. No. 1169, Rev.

(Regn. I) Dept., Dated 15-9-2010 (To restore the original Stamp duty of 3%).

33. Substituted by Act 17 of 1986, w.e.f. 16-07-1986.

34. Article 47A inserted by A.P. Act 17 of 1986, w.e.f. 16-8-1986.

35. Stamp duty has been reduced to 4% vide G.O.Ms. no. 162 Rev. (Regn. I) Dept., Dated 30-03-2013 w.e.f. 01-04-2013.

36. Inserted by A.P. Act No. 21 of 1995, w.e.f. 1-4-1995.

37. Substituted by Act 21 of 1995.

38. Article 48 and entries thereto Substituted by A.P. 22 of 1989 w.e.f. 1-4-1990.

39. Article 49 and entries thereto Substituted by A.P. 22 of 1989 w.e.f. 1-4-1990.

40. Revised Rate of Stamp duty is 2% vide G.O.Ms. No. 59 Dated 20-07-2021.

41. Revised Rate of Stamp duty is 3.5% vide G.O.Ms. No. 59 Dated 20-07-2021.

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42. Stamp Duty fixed, subject to a maximum of Rs. 500/- by Govt. of Telangana, vide G.O.Ms.No. 120, REv. (Regn. I) Dept.,

Dated 23-7-2015.

43. A.P. Act XXII of 1971

*. Note :

1) G.O.Ms. No. 568 Rev. (Reg. I) Dept., Dated 1-4-2008 withdrawn vide G.O.Ms. No. 1168 Rev. (Reg. I) Dept, Dated 15-9-

2010, w.e.f. 20-9-2010.

2) G.O.Ms. No. 1481 Rev. (Regn. I) Dept., Dated 30-11-2007 withdrawn by G.O.Ms. No. 1178, Rev. (Regn. I) Dept., Dated

16-9-2010, w.e.f. 20-9-2010.

For reduction of stamp Duty, Sec G.O.Ms. No. 581, Rev. (Regn. I) Dept., Dated 30-11-2013 in Reduction and Remission

Printed India.

**. (1) Sale Agreement without possession and Development/construction Agreement, the revised rates a Stamp Duty is 0.5%

(Not adjustable).

(2) Development/Construction Agreement cum GPA the Stamp Duty is 1% (Not adjustable), vide G.O.Ms. No. 59, Rev.

(Regn.) Dept., Dated 20-7-2021.

*. Substituted by G.O.Ms. No. 162 Rev. (Reg. I) Dated 10-08-2018.

  

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