Stamp duty in Haryana in 2024

Provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property.

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

(b) in any other case.

One hundred rupees One hundred rupees

Exemptions Affidavit or declaration in writing when made

(a)   as a condition of Enrolment under the Army Act, 1950, or the Air Force Act, 1950

(b)    for the immediate purpose of being filed or used in any court or before the officer of any court; or

(c)   for the sole purpose of enabling any person to receive any pension or charitable allowance .

Ten rupees

(a)  if relating to the sale of a bill of exchange; 

(b)  if relating to the sale of a Government Security or share in an incorporated company or other body corporate; 

(c)  if not otherwise provided for:

(d)   If relating to giving authority or power to a promoter or a developer, by whatever name called for construction on, development of or, sale or transfer (in any other manner whatsoever) of, any immovable property.

One rupee for every Rs. 10,000/- or part thereof.

Subject to a maximum of Rs. 1000/-, one rupee for every Rs. 10,000/- or part thereof of the value of the security or share.

One hundred rupees

Two per cent of the market value of the property or the amount of  such  consideration  as set forth in the Collaboration Areement whichever is higher

PAWN OR PLEDGE, that is to say, any instrument evidencing an agreement relating to

(1)  the deposit of title-deeds or instruments constituting or being evidence of the title to any property whatever (other than a marketable security); or

(2)  the pawn or pledge of movable property, where such deposit, pawn or pledge 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

(a) if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement

(i)   when the amount of loan or debt does not exceed Rs. 200;

(ii) when it exceeds Rs. 200 but does not exceed Rs. 400;

(iii)  when it exceeds Rs. 400 but does not exceed Rs. 600

(iv)  when it exceeds Rs. 600 but does not exceed Rs. 800;

(v)  when it exceeds Rs.800 but does not exceed Rs. 1,000

(vi)   When it exceeds Rs. 1,000 but does not exceed Rs. 1,200

(vii)   When it exceeds Rs. 1,200 but does not exceeds Rs. 1,600

Sixty Naye Paise /

One rupee, twenty Naye Paise

One rupee, sixty five Naye Paise

One rupee, ninety five Naye Paise

Two rupees, seventy Naye Paise

Three rupees, thirty Naye Paise

Four rupees, twenty Naye Paise

(ix)  When it exceeds rs. 2,500 but does not exceed Rs. 5,000

(x)  when it exceeds Rs. 5,000 but does not exceed Rs. 7,500

(xi)   when it exceeds Rs. 7,500 but does not exceed Rs. 10,000;

(xii)   when it exceeds Rs. 10,000 but does not exceed Rs. 15,000;

(xiii)   when it exceeds Rs. 15,000 but does not exceeds Rs. 20,000

(xiv) when it exceeds Rs. 20,000 but does not exceed Rs. 25,000

(xv)  when it exceeds Rs, 25,000 but does not exceed Rs. 30,000

(xvi) and for every additional Rs. 10,000 or part therefore in excess of Rs. 30,000

(b) if such loan or debt is repayable not more than three months from the date of such instrument

Exemptions

Instrument of pawn or pledge of goods if unattested.

Twelve rupees, seventy –five Naye Paise

Eighteen     rupees,                  seventy-five Naye Paise

Twenty-four rupees, forty –five Naye Paise

Thirty-seven rupees, ninety-five Naye paise

Forty nine rupees, ninety–five naye paise

Sixty one rupees, ninety-five naye paise

Seventy-six rupees, five Naye Paise

Twenty-four rupees, forty-five naye paise

 Half the duty payable on a loan or debt under clause

(a)(i) or clause (a)(ii) for the amount secured.

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

(b)  in any other case.

EXEMPTIONS

(a)   Appraisement or valuation made for the information of one party only, and not being in any manner obligatory between parties either by agreement or operation of law;

(b)     Appraisement of crops for the purpose of ascertaining the amount to be given to a landlord as rent.

One hundred rupees One hundred rupees

EXEMPTIONS

Instrument of apprenticeship executed by a Magistrate under the Apprentices Act, 1850 (9 of 1850), or by which a person is appren-

ticed by or at the charge of any public charity.

Five Rupees

authorised capital of the company does not exceed rupees one lac;

(b) in other cases

EXEMPTIONS

Article of any Association not formed for profit and registered under Section 25 of the Companies Act, 1956.

See also Memorandum of Association of a Company (Entry No. 39)

becomes bound to serve as a clerk in order to his admission as an attorney in any High Court.

(a)  where the amount or value of the property to which the award relates as set forth in such award, does not exceed Rs.1000;

(b)  if it exceeds Rs. 1,000 but does not exceed Rs. 5,000.

and for every additional Rs. 1,000 or part thereof in excess of Rs. 5,000

One percent of value of the property to which the award relates

One percent of value of the property to which the award relates

EXEMPTIONS

Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or to any other object of public utility, shall not

be less than a specified sum per mensem.

continuance of the debtor’s business under the supervision of inspectors or under letters of licence, for the benefit of his creditors.

One hundred rupees

(a)

(b)

exceeds eight hundred rupees

whichever is higher.

(i)   if the original was not chargeable with duty or if the duty with which it was chargeable does not exceed two rupees;

(ii)     in any other case. Not falling within the provisions of section 6-A

Ten rupees Ten rupees

(a)    if the duty with which the original instrument is chargeable does not exceed two rupees;

(b)   in any other case not falling within the provisions of section 6-A

(b) in any other case.

One hundred rupees

(a)     by endorsement or by a separate instrument of transfer;

(b)     by delivery.

0.50% per year of the face value of the debenture subject to the maximum of 0.25%

0.50% per year of the face value  of  the  debenture

subject to the maximum of 0.25%.

instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any: dock or port, or in 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 twenty rupees.

Deposit of title deeds. [See Agreement Relating to deposit of Title-deeds, Pawn or Pledge (No. 6).

Dissolution of Partnership. See Partnership(No. 46).

ROLL OF THE HIGH COURT, (Under the Indian Bar Councils Act, 1926, (38 of 1926) or in exercise of powers conferred on such Court by Letters Patent or by the legal Practitioners Act, 1884) (10 of 1884).

(a)  in the case of an Advocate or Vakil

(b)  in the case of any Attorney

Exemptions

Entry of an Advocate, Vakil or Attorney on the roll of the High Court, when he has previously been enrolled in any other High Court.

Seven hundred and fifty rupees.

Seven hundred and fifty rupees.

Extract –See Copy (No. 24)

(i)  if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument;

(ii)  if possession is not so given

The same duty as a Bond (No. 15) for the amount secured by such deed.

Hiring Agreement or agreement for service- See Agreement (No.5)

amount or value of the average annual rent reserved.

the total amount or value of the average annual rent reserved.

twice the amount or value of the average annual rent reserved.

(vii) where the lease purports to be for a term exceeding 100 years or in perpetuity.

years of lease.

annual rent which would be paid or delivered for the first ten years if the lease continued so long.

EXEMPTIONS: Lease, executed in the case of cultivator and for the purposes of cultivation (including a lease of trees for the production of food or 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 hundred rupees.

In this exemption a lease for the purpose of cultivation shall include a lease of lands for cultivation together with a homestead or tank.

Explanation: When a lease undertakes to pay any recurring charges 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.

The same duty as a conveyance (No. 23) as levied by this Act, for a consideration equal to the amount or value of such fine or premium or advance as set forth in the 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.

Provided that, in any case when an agreement to lease is stamped with the advalorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one rupees and fifty naye paise.

proposed company, or in respect of any loan to be raised by any company or proposed company.

between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion

(a)  if accompanied by articles of association under sections 26,27 and 28 of the Companies Act, 1956;

(b)  if not so accompanied.

One thousand rupees

(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–

Explanation: A mortgagor who gives to the mortgagee a power-of-attorney to

collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this Article.

for every sum secured’ not exceeding Rs. 1,000.

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

Exemption:

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

(2)  Letter of hypothecation accompanying a bill of exchange.

One rupees, fifteen naye paise. One rupees, fifteen naye paise.

(a) when the loan is repayable not more than three months from the date of the instrument-

See also Protest of Bill or Note (No. 50)

(a)  of any goods exceeding in value twenty rupees;

(b)  of any stock or marketable security exceeding in value twenty rupees;

“(c) In case of delivery

(d)  In case of non delivery, and relating to futures and options trending-

(e)  If relating to forward contracts of commodities traded through an association or otherwise-

One rupee

One rupee for every Rs. 10,000 or a part thereof, of the value of the security at the time of its purchase or sale, as the case may be.

One rupee for every ten thousand rupees or part  thereof, subject to a maximum of five hundred rupees.

Twenty paise for every ten thousand rupees or a part thereof, subject to a maximum of two hundred rupees.

One rupee for every one lakh rupees or a part thereof, subject to a maximum of five hundred rupees.”

N.B.-The largest share remaining· after the property is partitioned (or, if there are two or more shares of equal 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 a instrument of Provided always that-(a) when an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement, the duty 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 one rupees,

fifteen naye paise;

(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 in pursuance of such orders or award is subsequently excuted the duty on such instrument shall not exceed one rupees, fifteen

naye paise.

A-Instrument of-

(a)           where the capital of the partnership does not exceed Rs. 500;

(b)           in any other Case

B-Dissolution of

One thousand rupees One thousand rupees

One hundred rupees

consideration for which the property was mortgaged does not exceed Rs. 1,000;

(b) in any other case.

Ten rupees

(a)              if the release is made of ancestral property in favour of brother or sister (children of re-nouncer’s parents) or son or daughter or father or mother or spouse or grand children or nephew or niece or co-parcener of the re- nouncer;

(b)                in any other case

Fifteen Rupees.

The same duty as a Conveyance [No. 23(a) relating to sale of immovable property] for the amount equal to the market value of the share, interest, part of claim

renounced.

board a ship and making repayment contingent on the arrival of the cargo at the port of destination.

Revocation of any Trust or Settlement

See Settlement (No. 58); Trust (No. 64)

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

(b)  in any other case.

One hundred rupees One hundred rupees

A -Instrument of (including a deed of dower)

exceeding thirty rupees.

in the warrant.

(a)  when the duty with which the lease is chargeable does not exceed ten rupees;

(b)  in any other case

(a) of shares in an incorporated company or other body hundred rupees or part corporate;

As a Schedule 1

five rupees.

clauses (a) to (e) of this article.

consideration equal to the amount of the consideration for the transfer.

A – Declaration of – of, or concerning, any property when made by any writing not being a Will.

B –Revocation of – of, or concerning any property when made by any instrument other than a Will.

behalf of the person in whose custody such goods may be.

leases.

50.00

immovable property)

exceeds rupees Sixty lacs.

exceeds rupees Seventy lacs.

exceeds rupees Eighty lacs.

exceeds rupees Ninety lacs.

No.

Conveyance, Deed of further charge, Transfer of Lease.

Settlement, Release.

Any other