karnataka

​Stamp Duty and Registration Fee in Karnataka

Serial No. Description of document Stamp Duty Article No. Amount in Rupees Regn Fee Article No. Amount in Rupees
1 Adoption Deed 3 Rs.500/- V Rs.200/-
2 Affidavit 4 Rs.20/-
3 Agreement relating to sale of immovable  property
(i)   with possession 5(e)(i) @ 5% on market value of the property I-Note 7(b) 1%
(ii)                without possession 5(e)(ii) @ 0.1% on consideration amount, Min.Rs.500/-,                     Max. Rs. 20,000/- I-Note 7(a) Rs.200/-
(iii)  Joint Development Agreement 5(f) @2% III(a)(i) 1%
(iv) Sale of movable property-
(a)   possession of property delivered) 5(g)(i) @3%
(b)  possession of property not delivered) 5(g)(ii) 0.1%, Min Rs.500/- Max Rs.20,000/-
(v)   Chit Agreement 5(i-e)
(i)     Where the chit value <=lakh 5(i-e)(i) Rs.100/-
(ii)   Where the chit value is > one lakh 5(i-e)(ii) Rs.100/- + Rs.50/- for every Rs.1 lakh or part thereof exceeding   Rs.1 lakh
(vi) If not otherwise provided for 5(j) Rs.200/- IV Rs.200/-
4 Agreement relating to (1) D.T.D. 6
(i)  where the loan amount is =< Rs. 10 lakhs 6(1))(i) @0.1%, min. Rs.500/- I-Note(1-a)(iii) 0.1%,                  Min Rs.100/- max.Rs.25,000/-
(ii)   where the loan amount is > Rs. 10 lakhs 6(1)(ii) @0.2%,                            max. Rs. 10 lakhs. I-Note(1-a)(iii) 0.1% max.Rs.25,000/-
(2) Pawn or pledge
(i)  where loan amount is >Rs.1 lakh <Rs.10 lakh 6(2))(i) @0.1%
(ii)where loan is > Rs.10 lakhs 6(2)(ii) @0.2%

max. Rs. 10 lakhs.

5 Articles of Association of a Company 10 0.1%,

max. Rs. 50 lakhs.

6 Certificate of Sale 15(c) @5% on the amount of purchase money
7 Certificate of Share/ Scrip/ Stock 16 0.1%
8 Certificate of enrolment in the roll of Advocates 17 Rs.500/-
9 Conveyance (Sale) 20(1) @5 % on the market value + Surcharge + Cess I 1%
Conveyance (Sale of flats/apts.) 20(2) @5% on the market value + Surcharge + Cess I 1%
Conveyance on TDR 20(7) @3% I 1%
10 Copy of extract or Certified True copy 21 Rs.10/-
11 Counterpart/Duplicate 22 Rs.500/-
(a)   if the original instrument is chargeable with duty of > Rs.500 22(a) Same duty as on the original
(b)   in any other case 22(b) Rs.500/-
12 Exchange of property 26 @5% on the market value+Surcharge+ Cess I 1%
13 Gift 28
  1. If Donee is not a family member
28(a) @5% +Surcharge+ Cess I 1%
(ii) If Donee is a family

member

28(b) Rs.5000/-+Surcharge +Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I-Note-11(ii) Rs.1,000/-
Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limits I-Note-11(ii) Rs.1,000/-
Rs.1000/-+ Surcharge + Cess –property  situated within the limits other than the limits specified in items (i) and (ii) I-Note-11(ii) Rs.1,000/-
Provided that, if the property is situated in any of the combination of  limits mentioned in items (i), (ii) and (iii)  above, the  duty payable shall be the maximum of the  duties specified in items (i), (ii) and (iii)  above. I-Note-11(ii) Rs.1,000/-
14 Lease 30
(i) Up to 1 year residential property 30(1)(i) @ 0.5% on the total rent/premium/fine/ money advanced – max. Rs.500/- I – Note-3 0.5%  Min Rs.200/-
(ii) Up to 1 year commercial and industrial property 30(1)(ii) @ 0.5% on the total rent/premium/fine/ money advanced I – Note-3 0.5%  Min Rs.200/-
(iii) > 1yr < 10 years 30(1)(iii) 1% on AAR / premium / fine / money advance I – Note-3 0.5%  Min Rs.200/-
(iv) > 10yrs < 20 years 30(1)(iv) @2% on AAR / premium / fine / money advance I – Note-3 0.5%  Min Rs.200/-
(v) > 20yrs < 30 years 30(1)(v) @3% on AAR / premium / fine / money advance I – Note-3 0.5%  Min Rs.200/-
(vi) > 30 years 30(1)(vi) @5% on AAR / premium / fine / money advance or on the market value of the property whichever is higher I 1%
(vii) if lease is executed in favour of family member 30(1)(vi) proviso Rs.5000/-+ Surcharge + Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I – Note-3 Rs.1,000/-
Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limits I – Note-3 Rs.1,000/-
Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii) I – Note-3 Rs.1,000/-
Provided that, if the property is situated in any of the combination of  limits mentioned in items (i), (ii) and (iii)  above, the  duty payable shall be the maximum of the  duties specified in items (i), (ii) and (iii)  above. I – Note-3 Rs.1,000/-
15 Mortgage 34
(i) If possession of property is given 34(a) @5 % on the loan amount + surcharge I 1%
(ii) If possession of property is not given 34(b) 0.5% for every Rs. 100/- or Part thereof I-Note(1-a)(i) 0.5% max.                  Rs.25,000/-
16 Partition 39
 NA property situated within the limits of
Municipal /UDA/  Municipal Council/Town Panchayat 39(a)(1) Rs.1000/- per share IV(a)(a)(1)

 

Rs.1,000/- per share
 Other areas than those mentioned in sub-clause (1) above 39(a)(2) Rs.500/- per share IV(a)(a)(2)

 

Rs.500/- per share
 Agricultural Land 39(b) Rs.250/- per share IV(a)(b) Rs.200/- per share
(c) Movable property or money 39(c) Rs.250/- per share IV(a)(c) Rs.300/- per share
(d)Combination of above 39(d) Maximum of above per share IV(a) IV(a)(d) Maximum of fee noted in above clauses  per each share
17 Partnership 40
A.      Instrument of

Constitution

40.A Rs.1000/-
B.      Reconstitution 40.B
(a)   Where immovable property contributed by a partner remains with the firm at the time of outgoing 40.B(a) 3% on the market value of the property allotted to the other partner
(b)   In any other case 40.B(b) Rs.1000/-
C.      Dissolution 40(C)
(a)   Where immovable property contributed by a partner is allotted to the other partner at the time of dissolution of the firm 40(C)(a) 3% on the market value of the property remaining with the firm
(b)   In any other case 40(C)(b) Rs.1000/-
18 Power of Attorney 41
(a) for the sole purpose of registration of documents w.r.t. a single transaction or for admitting execution of documents; 41(a) Rs.100/- XXXI Rs.200/-
(b)                  Authorizing one or more person to act in single transaction other than the case mentioned in clause(a) 41(b) Rs.100/- IV Rs.200/-
(c)  Authorizing <=5 persons to act jointly or severally in >one transaction or generally 41(c) Rs.100/- IV Rs.200/-
(d)                  Authorizing >5<=10 persons to act jointly or severally in >one transaction or generally 41(d) Rs.200/- IV Rs.200/-
(e)given for consideration 41(e) @5% I 1%
(ea) given to a promoter / developer 41(ea) @2% III(a)(i) 1%
( (eb) given to person other than the family members to sell the immovable property 41(eb) @ 5 % I-Note(10) 1%
(ec) given to person other than the family members to sell TDR 41(ec) @3% I 1%
(f)  In any other case 41(f) Rs.200/- IV Rs.200/-
19 Re-conveyance of mortgage property 44 Rs.100/- III(iii) Rs.200/-
20 Release 45
(i) Release not between family members 45(a) Rs.5% I 1%
(ii) Release between family members 45(b) Rs.5000/-+Surcharge +Cess –

property situated within BMRDA/BBMP/ City Corporation limits

 

I-Note-11(i)

 

Rs.1,000/-

Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limits  

I-Note-11(i)

 

Rs.1,000/-

Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii)  

I-Note-11(i)

 

Rs.1,000/-

Provided that, if the property is situated in any of the combination of  limits mentioned in items (i), (ii) and (iii)  above, the  duty payable shall be the maximum of the  duties specified in items (i), (ii) and (iii)  above.  

I-Note-11(i)

 

Rs.1,000/-

21 Security Bond 47
(a)   When the amount secured <= Rs.1000 47(a) 0.5%
(b)   In any other case 47(b) Rs.200/-
22 Settlement 48
(i) If disposition of property other than family 48(A)(i) @5 % I 1%
(ii) If disposition of property among the family members 48(A)(ii) Rs.5000/-+Surcharge +Cess –

property situated within BMRDA/BBMP/ City Corporation limits

I-Note-11(iii) Rs.1,000/-
Rs.3000/- + Surcharge + Cess – property  situated within City/ Town Municipal/ Council/Town Panchayat limits I-Note-11(iii) Rs.1,000/-
Rs.1000/- if the property is situated within the limits other than the limits specified in items (i) and (ii) I-Note-11(iii) Rs.1,000/-
Provided that, if the property is situated in any of the combination of  limits mentioned in items (i), (ii) and (iii)  above, the  duty payable shall be the maximum of the  duties specified in items (i), (ii) and (iii)  above. I-Note-11(iii) Rs.1,000/-
23 Surrender of Lease 51 Rs.100/- II Rs.200/-
24 Transfer 52
(a)   Of debentures 0.5% max Rs.1000/-
(b)   Of any interest secured by bond, mortgage or policy of insurance Rs.100/-
(c)    Of any property under sec 25 of the Administrator Generals Act, 1963 Rs.100/-
(d)   Of any Trust property from one trust to another trust or from Trust to trustee or beneficiary or from trustee to trust or trustee or beneficiary, as the case may be. 5% on the market value of the property I 1%
25 Transfer of Lease 53
(a)   Where the remaining period of lease is =<30 years 53(a) 5% on consideration amount for lease transfer
(b)   Where the remaining period of lease is >30 years 53(b) 5% on the market value of the property which is the subject matter of transfer
26 Trust 54
(i)  Trust made exclusively for public religious & charitable purposes. 54(A)(i) Rs.1000/- I 1%
(j)  Trust made for the management & custody of properties for the purpose of distributing the benefits/profits of the property to the beneficiaries and where there is no transfer/disposition of property, in any way. 54(A)(ii) Rs.1000/- I 1%
(k)    Trust made involves the transfer/ disposition of property, in any way. 54(A)(iii) @5% [under article No. 20(1)] I 1%
27 Warrant for Goods 55 Rs.50/-
28 Will deed No Article NIL VI Rs.200/-
29 Deposit of a sealed cover containing a will No Article NIL VIII Rs.1000/-

(Updated till 15/02/2018)

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