Stamp duty, registration charges Hyderabad, Telangana

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 creditors possession:

Provided that such acknowledgement does not contain any promise to pay the debt or an stipulation to pay interest or

to deliver any goods or other property.

Bank Act, 1873 ( central Act, 5 of 1873)

amount

purporting to confer an authority  to adopt

EXEMPTION

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

charitable allowances.

value of the security or share .

AN   AGREEMENT:-   not   other        wise provided for

higher.

Note II : (b). Through the notification issued in G. O. Ms. no. 1481, Revenue (Regn- I) Department, dt: 30. 11. 2007 , the stamp duty, in respect of instruments  relating to  Agreements  or  Memoran da   of   Agreements   of Sale/ Construction/ Development of immovable properties combined with G. P. A clause, is reduced to 1% on  sale  consideration  or  market  value  of  the property as per Basic value guidelines or  the  estimated market value for land and approved by the C& IG., whichever is higher  is not  adjustable  on subsequent sale deeds. This notification has been partially rescinded through another notification issued in G. O. Ms. No. 1178, Rev( Regn- I) Department, Dt: 16. 9. 2010, w. e. f 20 . 9. 2010, in respect of Agree ments  of  Sale-cum-G. P. A. only.

(c ). Through C& IG’s Circular Memo No. S 1/11217/2010, Dt: 22. 11. 2010, it has been clarified that Agreements  or  Memoranda  of  Agreements  of  Sale combined with G. P. A clause attract s 5% duty for the agreement clauses and 1% duty for the G. P. A clause. The duty paid for  the agreement clauses has  to be adjusted on subsequent sale deeds.

The net effect of the above three reference is as follows.

Instrument                                        Rate of duty               whether adjustable

i)  Agreement of sale                              5 %                                        Adjustable

ii)   ) Development Agreement                   5 %                                        Adjustable

iii)    Construction Agreement                     5 %                                        Adjustable

iv)   Agreement of sale- cum- G. P. A                     6 %                                     5 % only is adjustable

v)  Development Agreement- cum- G. P. A  1 %                                                 Not adjustable

vi)      Construction Agreement- cum- G. P. A 1 %                                                 Not adjustable

or Hypothecation that is to say, any instrument evidencing an agreement relating to :-

or future debt.

debt:-

from   the    date   of   the   instrument evidencing the agreement:

maximum   of   Two               Lakh Rupees.

more than three months from the date of such instrument

loan  or  debt  under        sub- clause (i).

Explanation :- For the purpose of the clause( a) of this article, not withstanding anything contained in any judgement, decree or order of any court or order of any authority, and 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 writing shall, in the absence of any separate agreement or memorandum of agreement relating to deposit of such t itle deeds, be deemed to be an instrument, evidencing an agreement relating to the deposit of t itle deeds.

Exemption :-

1.   . Letter of hypothecation accompanying a bi l l 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.

A POWER,  whether  of  trustees  or of property, movable or immovable, where made by any writing not being

a will

made    otherwise     than  under   an

order  of the court in the course of a suit—

Bond    (No. 14) for such amount.

Including every writing  relating  to the service or tuition of  any apprentice, clerk or servant  placed with any master to learn any profession, trade or employment.

EXEMPTION

Instruments of apprenticeship executed by a Magistrate under the Apprentice  Act  1961(central  Act  52 of 1961 ) or by which a person is

apprenticed by or at  the  charge  of any public charity.

Capital

made other wise than by an order of the Court in the course of a suit –

as setforth in such award, does not exceed 1000.

And for every additional Rs. 1000 or part there of in excess of Rs. 5000;

Two  rupees

subject  to  a

and Suits  Valuation  Act,  1956( Andhra Pradesh Act VII of 1956 )

hundred   rupees   or             part thereof.

EXEMPTION

Bond, when executed by  an 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.

prosecute her voyage : –

thereof;

or part thereof in excess of Rs. 1, 000 /- fifteen rupees.

(including any instrument by  which any  instrument  previously  executed is    cancelled),  if    attested  and  not

otherwise provided for

( in respect of each property  put  up as separate lot and sold,  granted to the purchaser   of  any property sold by public action  by  a Civil  or Revenue Court or the Collector or

other Revenue Officer.

25/-.

only.

DOCUMENT evidencing the 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 become proprietor of shares,  scrip  or  stock  in or  of  any

such company or body.

whether it includes  a penalty  clause or not.

the State of Andhra  Pradesh  where the value of the Chit:-

license, for the benefit of  his creditors;

under    (No. 47 -A)   or    a     transfer charged or exempted under No. 53.

thereof.

Provided that  where  an agreement to  sell  immovable property is stamped with  the advalorem 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  article 47- A subject to minimum of five

rupees.

the subject matter of such conveyance.

the transferee company, either in exchange or otherwise, and the amount of consideration, i f any, paid for s uch amalgamation or merger.

time being in force relating to court fees—

paise

EXEMPTION

a)     Copy of any paper which a public officer is expressly  required  by law to  make of  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, death or burials.

any instrument, chargeable with duty and in respect of which the  proper duty has  been  paid  become proprietor of share, scrip or stock in

or of any such company or body.

exceed  ten rupees

rupees.

person effects the dissolution o his marriage.

EXEMPTION

Entry as an  Advocate on  the roll of the 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

instrument of

exchange.

mortgaged  property —

instrument.

of  Article   35   (   that  is   ,   without possession):

further charge.

further charge secured by such instrument

of gift.

for the same amount

not more than five years.

exceeding ten years

a term exceeding  ten years, but not exceeding twenty years:

term  exceeding   twenty  years,  but not exceeding thirty years

payable on such lease, whichever is higher.

or to  be  advanced and where no rent is reserved.

the lease.

premium or advance had to be paid or delivered.

contemplated to  be  made by the  Lessee as set  forth in the deed in  addition to the duty chargeable under

clauses ( a) or (b) or (c )

Revenue (Regn-I) Department, Dt: 11. 5 . 2010, the stamp duty on lease deeds is reduced, w. e. f 14. 5. 2010 as mentioned above.

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.

clauses( a),(b) or ( c).

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

company or proposed company

is called :-

licence;

,

or by what ever name it is called ;

addition to rent or fee or by what ever name it is called

amount advanced had been paid or delivered

of 1956 )

company

Security Bond ( No: 48).

secured by such deed.

the   amount   secured   by such deed.

e. e. f 14. 5. 2010

EXPLANATION

A mortgagor who gives or has given to the mortgagee a power  of attorney to collect rents,  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.

stamped.

EXEMPTION

Instruments executed by persons taking advances under the Land Improvement Loans Act,  1883 (Central Act 19 of 1883) or the Agriculturists Loan Acts 1884, or by

the their sureties as security for the repayment of such advances .

existence at the mortgage

date of the instrument—

of the instrument—

a Notary

a broker or agent to his principal intimating the purchase or sale on account of such principal–

thereof of the value of the stock or security.

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 share) 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  dived property in severality 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 five rupees;

b)    where land   is held

on   Revenue  settlement for a period not exceeding thirty   years  and  paying 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 in pursuance of such order or award is subsequently executed. The duty on

such instrument shall not exceed five rupees.

Department, dated 13 -6 -2005 w. e. f. 1 – 7- 2005

5, 000/-

on  reconstitution  of  such partnership

allotted  or given;

or more documents in relation to a single transaction or for admitting executions   of  one    or  more  such

document;

other   than   the   case   mention   in classes ( a)

severally     in      more    than    one transaction or generally

one transaction or generally

of the consideration.

N. B: the  term“  Registration” includes every  operation  incidental to registration  under  the Registration Act 1908(Central Act 16

of 1908 ).

EXPLANATION

For the purpose  of  this  article, more persons than one when

belonging   to  the  same firm   shall be deemed to be one person.

(i)   Rs 1000/-  when the GPA   is given in favour of family member and

(ii)     to 1% when GPA is given in favour of other  than  family members Vide G. O. Ms. No 1128, Revenue ( Regn-I) Department, dated `13 -06- 2005 w. e. f. 1 -7 -2005

N. B. : the term “ registration’ includes every operation incidental to registration under Registration Act , 1908 ( central Act 16 of

1908)

is to say any declaration in writing made by a Notary or other person lawfully acting as such attesting the dishonour  of  a bill  of  exchange  or

promissory note.

SHIP, 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.

property –

relinquished.

which          claim          is relinquished.

set forth in the release .

in the release.

on board a ship and  making repayment contingent on the arrival

of the cargo at the port  of destination.

any     local   area   comprised  in   a Municipal Corporation:

exceed Rs. 1000 /-

or part thereof in excess of Rs. 1000 ; twenty rupees.

Municipality-

exceed Rs. 1000 /-

excess  of  Rs.  1000/- twenty rupees.

does not exceed Rs. 1000/ –

twenty rupees.

1987, apply:-

1.G. O. Ms. No. 226 Panchayat Raj & Rural Development (PTS. I) Department,     Dt:      06. 04. 2013 , 2. G. O. Ms. No. 150, Municipal Admn and Urban Development (TC) Department,   Dt:   6. 04. 2013,    3. G. O. Ms. No. 151, Municipal  Admn and Urban Development (TC) Department,     Dt:     6. 04. 2013, 4. G. O. Ms. No. 152, Municipal  Admn and Urban Development (TC) Department,   Dt:   6. 04. 2013,    5. G. O. Ms. No. 153, Municipal  Admn and     Urban    Development    (TC)

Department, Dt: 6. 04. 2013.

EXPLANATION- I

An agreement to sell followed by or evidencing delivery of possession of the property agreed to be sold  shall be chargeable  as a ‘ sale  ‘ under this article. Provided that, where subsequently a sale  deed  is executed in pursuance of an agreement of sale as aforesaid or in pursuance of an  agreement referred to in clause (B) of  article  6, the stamp duty, i f any, already paid or recovered on the agreement of sale shall be adjusted towards the total duty leviable on the sale deed.

DEED   executed by way of security for the  due  execution of  an officer or to account for money or other property received by virtue thereof executed by a surety to secure the due performance of a contract

EXEMPTION

Bond other instrument; when executed :-

a)      by any  person  for  the purpose of guaranteeing that the local income derived from private subscription 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 advance under the Land improvement loan Act 1883, advance under the Land Improvement Loans  Act  1983 ( Central Act 19 of 1983 ) of 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 .

EXPLANATION

For   the   purpose   of   this   Article “ Family “ means father, mother, husband, wife, brother, sister, son daughter, and includes grand- father, grand- mother, grand- child, adoptive father or mothers, adopted son or daughter.

Provided that where and 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 the Article 6.

Exemption:

Deed of dower executed on occasion of a marriage between Muslims.

revocation but not exceeding ninety rupees.

specified in the warrant.

toe  the   conveyance  of  goods  on board of any vessel.

rupees.

the face amount of the debenture .

mortgage-deed        or    policy    of insurance —

rupees.

chargeable

(Central Act 45 of 1963).

EXEMPTION

Transfer by  endorsement —

of  the  consideration  for the transfer.

exceeding two hundred rupees.

rupees.

persons in whose  custody  such goods may be.