A 100 Rs stamp paper is a legal document with a pre-printed revenue stamp of Rs100, used to execute various legally binding agreements. It is commonly required for contracts such as property transactions, lease agreements, employment agreements, and affidavits. The primary purpose of using a 100 Rs stamp paper is to ensure the agreement’s legal validity and enforceability, making it admissible in court if disputes arise. It also acts as a deterrent against fraud, as the agreement terms become binding on both parties, reducing the chances of future conflicts.
What is a stamp paper?
A stamp paper is a special kind of paper used for legal documentation in India. It serves as proof that the required stamp duty—a tax levied by the government on certain transactions—has been paid. Stamp papers ensure that agreements or transactions are legally valid and enforceable.
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There are two main types of stamps used on stamp papers:
Impressed Stamps
- These are pre-printed on the paper by authorized vendors or government agencies.
- Example: When you buy a ₹100 stamp paper for a rental agreement, the ₹100 value is already printed on the paper, showing the stamp duty has been paid.
Adhesive Stamps
- These are physical stamps that can be affixed to a plain paper to indicate stamp duty payment.
- Example: You might buy adhesive revenue stamps to stick on an affidavit or application form to meet legal requirements.
100 Rs stamp paper: Main facts
A ₹100 non-judicial stamp paper is widely used across India for executing moderately important legal documents. It serves as proof of having paid the stamp duty and gives legal enforceability to an agreement. While ₹100 is suitable for several common transactions, its acceptance may vary by document type and state regulations.
When is ₹100 stamp paper commonly used?
It is frequently used for:
- Affidavits (name change, address proof, identity declaration)
- 11-month rental/lease agreements (especially in Delhi, UP, MP)
- Simple service agreements or employment bonds
- Power of Attorney (non-property matters, in some states)
- Indemnity bonds (in low-value commercial transactions)
- Gift deeds for movable property under low valuation
Note: ₹100 stamp paper is not suitable for high-value transactions such as property sale deeds, partnership formation, or commercial leases with rent above state-prescribed limits. Misuse could result in legal inadmissibility or penalties.
Sample of impressed 100 Rs stamp paper
Use of 100 Rs stamp paper
A ₹100 stamp paper is suitable for many routine legal documents in India, but its specific uses can vary by state.
Typical uses:
- Affidavits: Used for change of name, address, or sworn declarations.
Example: In West Bengal, most simple affidavits are done on ₹100 stamp paper. - 11-month rental/lease agreements:
Example: In Delhi and Uttar Pradesh, the standard for a basic residential lease is ₹100. But in Maharashtra, e-stamp values vary, and leases often use higher denominations. - Simple service or employment agreements:
Example: In Karnataka, employment bonds of limited value may be executed on ₹100 e-stamp paper. - Indemnity bonds and undertakings:
Example: In Tamil Nadu, indemnity bonds for lost documents often use ₹100 stamp paper.
Documents that should never use ₹100 stamp paper:
- Property sale or transfer deeds:
Always require payment of stamp duty based on a percentage of market value (often running into thousands or lakhs). - High-value commercial leases or partnership deeds:
The required stamp duty typically far exceeds ₹100; using ₹100 makes the document invalid.
Common mistakes and legal risks:
- Using ₹100 stamp paper for a transaction that legally requires a higher denomination or ad valorem (value-based) duty can render the document unenforceable in court.
- Agreements drafted on insufficient stamp paper may be impounded by authorities, attract penalties, or even be rejected as evidence during a legal dispute.
- Always check state-specific stamp duty charts before execution to avoid costly errors.
Tip: If you’re unsure about the required denomination for your document, check your state’s registration department website or consult a legal expert before execution.
Scenarios where a Rs. 100 stamp paper becomes insufficient
A 100 Rs stamp paper may be insufficient for various legal transactions, requiring higher-denomination stamp papers to comply with statutory requirements.
For instance, property transactions typically attract stamp duties ranging from 3% to 8% of the property’s value, depending on the state. For a property worth Rs50 lakh, the stamp duty could range from Rs1.5 lakh to Rs4 lakh, far exceeding the Rs100 denomination.
Similarly, partnership deeds often require higher stamp duties based on the firm’s capital and state regulations. In Maharashtra, for example, if the partnership capital exceeds Rs50,000, the stamp duty is 1% of the capital, subject to a maximum of Rs15,000. Other high-value agreements, such as commercial lease contracts, loan agreements, and certain affidavits, may also necessitate a higher stamp duty.
Using a Rs100 stamp paper in such cases would be legally insufficient, potentially making the document inadmissible in court and attracting penalties. It’s essential to check the stamp duty regulations specific to each transaction and jurisdiction to ensure legal compliance and enforceability.
100 Rs stamp paper: How to get it?
To get 100 Rs stamp paper in India, you need to follow these steps:
- Find a licensed stamp vendor or Notary Public authorised to issue stamp papers.
- Provide details such as name, address, the purpose of buying the stamp paper, and other necessary information.
- Pay the required fee for the stamp paper. The cost of a 100 Rs stamp paper may vary from state to state.
- The stamp vendor or notary public will issue the stamp paper and may affix the required revenue stamp on it.
- Ensure that the stamp paper is properly signed and stamped with the required details.
- Keep the stamp paper safe as it is a legal document and can be used as evidence in court or other legal matters.
Note: In some states, stamp papers can also be purchased online or through e-stamping facilities. Please check with your local authorities for more information regarding 100 Rs stamp paper.
100 Rs stamp paper: How to get it online?
Step 1: To get the 100 Rs stamp paper online, log on to http://www.shcilestamp.com and create username and password on the portal.
Step 2: Create a transaction reference number.
Step 3: Choose purpose of the stamp paper and make payment against the reference number.
Step 4: Once payment is done, download the stamp paper and take its print out.
100 Rs stamp paper: Validity and expiry (Improved)
The validity of ₹100 stamp paper is not uniform across all Indian states. While some states allow indefinite use, others limit validity to a fixed period from the date of purchase. Using expired stamp paper can result in the document being declared void.
Table: Validity of stamp paper by state
| State | Validity Period | Statute/Official Reference |
| Delhi | Indefinite (no expiry) | Delhi Stamp Act, Sec 54 |
| Maharashtra | 6 months from issue date | Sec 52B, Maharashtra Stamp Act |
| Uttar Pradesh | Indefinite | UP Stamp Act, Sec 54 |
| West Bengal | Indefinite | West Bengal Stamp Act |
| Karnataka | 6 months | Karnataka Stamp Act, Sec 22 |
| Tamil Nadu | 6 months | Sec 24, Tamil Nadu Stamp Act |
| Gujarat | 6 months | Sec 54, Gujarat Stamp Act |
Always check the latest rule on your state registration portal, as some states have revised validity provisions in recent years.
What to do if your stamp paper expires?
- Refund or Exchange:
In most states, you may return unused, expired stamp paper to the Collector or Stamp Office for a partial refund within 6 months of purchase, typically after deducting a nominal cancellation fee (often 10%).- Example: In Maharashtra, you must apply within 6 months for a refund under Section 52B of the Maharashtra Stamp Act.
- Legal remedies:
If you mistakenly use expired stamp paper, the document may be impounded and declared invalid in court. In rare cases, courts have allowed such documents on payment of a penalty, but this is at the court’s discretion and not guaranteed.
Proactive step:
Always check the date of issue before executing documents and consult your sub-registrar’s office if unsure about the paper’s validity.
Importance of 100 Rs stamp paper in legal documentation
In India, 100 Rs stamp paper is commonly used for various legal documents, such as agreements, affidavits, and bonds. The stamp paper is proof that the transaction or arrangement has taken place and that the parties involved have paid the necessary stamp duty. The use of stamp paper can also help in the enforcement of the agreement in court, as it is considered to be a valid legal document. However, the importance of a Rs 100 stamp can vary depending on the specific document and the legal requirements in each case. It is always advisable to seek legal advice to ensure that the appropriate stamp paper and stamp duty are used for any legal documentation.
States abolishing physical stamp papers
Several Indian states have either abolished or are planning to abolish physical stamp papers, transitioning to a more digital and efficient system. This shift aims to reduce corruption, streamline processes, and promote transparency.
States that have abolished physical stamp papers
- Gujarat: One of the early adopters, Gujarat has wholly phased out physical stamp papers in favour of electronic stamping.
- Punjab: Punjab has abolished physical stamp papers for all denominations, replacing them with e-stamps.
- Karnataka: physical stamp paper has been abolished in Karnataka and replaced with electronic stamps, or e-stamps. The Karnataka government banned using physical stamp paper for registering documents in 2002.
- Assam: Effective July 1, 2023, the sale of physical non-judicial stamps from treasuries across the state was discontinued.
States that are planning to abolish physical stamp papers
- Maharashtra: The state government has proposed eliminating physical stamp papers in denominations of ₹100 and ₹500.
In Maharashtra, stamp duty payment approaches encompass traditional physical stamp papers and electronic methods, each governed by specific regulations.
Physical Stamp Papers: Traditional non-judicial stamp papers are available through licensed vendors. However, procuring high-denomination stamp papers can be cumbersome due to limited availability and manual processes.
Electronic Payment Methods:
- e-SBTR (Electronic Secured Bank Treasury Receipt): Introduced to streamline stamp duty payments, e-SBTR allows individuals to pay stamp duty online. After completing the online transaction, the individual must collect the physical e-SBTR certificate from the designated bank branch, as it is issued on special government pre-printed secure stationery
- GRAS (Government Receipt Accounting System): This system facilitates online payment of stamp duty and registration fees. Users can generate a challan online, which must be submitted during the document execution process
Key considerations:
- Execution Timing: As per Section 17 of the Maharashtra Stamp Act, instruments chargeable with duty must be stamped before or during execution.
- Electronic Records: The Maharashtra Stamp Act includes electronic records within its definition of instruments, ensuring that digital agreements are subject to stamp duty.
What is E-stamping?
E-stamping is a secure, computer-based system for electronically paying non-judicial stamp duty to the government, eliminating the need for physical stamp papers. Implemented in various Indian states, this method ensures faster transactions, reduces fraud, and provides a tamper-proof certificate with a unique identification number (UIN) for verification.
Benefits of e-stamping
E-stamping offers several advantages over traditional methods of paying stamp duty:
- Convenience: Enables online payment of stamp duty, eliminating the need for physical visits to stamp vendors or government offices.
- Efficiency: E-stamp certificates can be generated within minutes, significantly reducing processing time.
- Security: Each e-stamp certificate has a unique identification number (UIN), making it tamper-proof and reducing the risk of fraud.
- Transparency: The e-stamping process is transparent, minimizing the scope for fraudulent activities.
- Flexibility: E-stamping does not require specific denominations, offering greater flexibility to users.
- Easy Verification: The authenticity of e-stamp certificates can be easily verified online, ensuring document validity.
- Cost-Effectiveness: Eliminates the need for physical stamp paper, reducing associated costs and the chances of stamp duty evasion.
Difference between 100 Rs stamp paper and Rs. 500 stamp paper
| Feature | Rs. 100 stamp paper | Rs. 500 stamp paper |
| Usage | Lower-value agreements, simple contracts, affidavits | Higher-value agreements, significant contracts, sale deeds |
| Stamp Duty | Reflects lower stamp duty for basic documents | Reflects higher stamp duty for complex or high-value documents |
| Common Documents | Rental agreements, basic contracts, simple affidavits | Sale deeds, partnership deeds, significant business contracts |
| Value | ₹100 | ₹500 |
Stamp duty rates across various Indian states
Understanding stamp duty rates is crucial because the stamp paper’s appropriate value must match the transaction’s legal requirements. For instance, using ₹100 stamp paper for a transaction where the stamp duty exceeds this value could render the document legally unenforceable. This is particularly relevant for property transactions, partnership deeds, and other high-value agreements where the stamp duty is a percentage of the transaction’s worth.
Stamp duty rates in India vary significantly across states, reflecting regional policies and economic considerations. For instance, Maharashtra imposes a stamp duty of 6% for male buyers and 5% for female buyers. In comparison, Karnataka charges 5% for properties valued above ₹45 lakh, 3% for those between ₹21 lakh and ₹45 lakh, and 2% for properties under ₹20 lakh.
In contrast, West Bengal levies a 6% duty on properties up to ₹1 crore and 7% on those exceeding ₹1 crore.
These disparities mean that identical property transactions can incur different costs depending on the state’s stamp duty rates. Additionally, some states offer concessions based on factors like the buyer’s gender or the property’s location. For example, Delhi provides a reduced stamp duty rate of 4% for female buyers compared to 6% for male buyers.
Understanding these regional variations is crucial for prospective property buyers to accurately assess the total transaction costs and leverage any available benefits.
Refund and interest on lost Rs 100 stamp paper
A recent Supreme Court ruling has affirmed that citizens are entitled to a refund with interest if their stamp paper is lost before use. The court held that the government cannot retain stamp duty without a legal basis, ensuring fair treatment for individuals who purchase stamp papers but cannot use them.
Key takeaways from the ruling
- If a ₹100 stamp paper is lost or misplaced before execution, the buyer can apply for a refund of the stamp duty paid.
- The government must process the refund and, in applicable cases, pay interest on the refunded amount.
- The decision prevents unjust enrichment, ensuring that buyers are not unfairly deprived of their money.
Zero Stamp Duty on Property Gifts to Blood Relatives in Jammu & Kashmir
Stamp duty exemption in jammu & kashmir for property gifts to blood relatives
In a recent budget announcement, Chief Minister Omar Abdullah declared that property transfers made as gifts within blood relations in Jammu & Kashmir will no longer incur stamp duty. This exemption aims to facilitate smoother intra-family property transfers and reduce associated costs.
Definition of blood relatives
For this exemption, ‘blood relatives’ typically include immediate family members such as parents, children, siblings, and spouses. However, the specific definition can vary based on local regulations. It’s advisable to consult the local Sub-Registrar’s office or a legal expert in Jammu & Kashmir to get precise information regarding the stamp duty applicable for a gift deed to a relative.
Procedure for availing the exemption
To benefit from this exemption:
- Draft a gift deed: Prepare a gift deed outlining the property details and the relationship between the donor and recipient.
- Verification: Ensure that the relationship qualifies under the ‘blood relative’ category as per the state’s definition.
- Registration: Submit the gift deed to the local Sub-Registrar’s office for registration. While the stamp duty is exempted, a nominal registration fee may still apply
How to verify the authenticity of stamp paper
Watermark check: Hold the stamp paper up to the light to see if it has a watermark. Real stamp papers have a distinctive watermark embedded during manufacturing that is difficult to replicate.
Holographic images: Some stamp papers have images that change when you tilt them. Look for these features as a sign of authenticity.
Security threads: Check for security threads embedded within the paper. These threads are often metallic or coloured and are a key security feature.
Fine print examination: Examine the stamp paper closely for fine print that is difficult to reproduce. Authentic stamp papers have precise, clear, and well-printed text and images.
Fluorescence under UV light: Use ultraviolet light to check if the stamp paper exhibits fluorescence. Genuine stamp papers often have fluorescent properties that become visible under UV light.
Verify details: Ensure that the details on the stamp paper match the legal requirements for the document type it is affixed to.
Consult legal experts: If you suspect that a stamp paper might be fake, consult with a legal professional who can provide an expert opinion.
How to verify the authenticity of e-stamp paper
Visit the Official E-Stamp Portal: Go to the official website of the Stock Holding Corporation of India Limited (SHCIL) or your state’s e-stamping portal.
Verify E-Stamp certificate:
- Navigate to the ‘Verify e-stamp certificate’ section.
- Enter the required details such as state, certificate number, stamp duty type, certificate issue date, and the 6-character alphanumeric string.
- Click ‘Verify’. If the stamp paper is valid, you will see a message stating, “The following stamp certificate has been found,” along with details about the certificate’s status and generation date.
Barcode scanning: Scan the barcode on the e-stamp paper using the designated app or online tool SHCIL provides. This will confirm whether the e-stamp is genuine.
Cross-verification: For additional assurance, you can also cross-check the e-stamp with a legal expert who can verify its authenticity.
Stock holding Corporation of India Limited: Contact information
| Detail | Information |
| Website | https://www.shcilestamp.com/ |
| Registered Office | 301, Center Point, Dr. Babasaheb Ambedkar Road, Parel, Mumbai – 400 012 |
| CIN Number | U67190MH1986GOI040506 |
FAQs
The validity of a 100 Rs stamp paper is six months from the date of purchase.
A 100 Rs stamp paper can be purchased from authorised stamp vendors or the online portal of the Government of India.
100 Rs stamp paper is only valid for some legal documents. It depends on the nature and value of the document.
If a 100 Rs stamp paper is not used within its validity period, it becomes invalid and cannot be used for legal purposes.
Using a 100 Rs stamp paper involves writing the legal document on the form and affixing the stamp to it. The manuscript should be signed by the parties involved and attested by a notary public.
No, a 100 Rs stamp paper cannot be used to register a property. Property registration requires a different type of stamp paper.
The penalty for using expired 100 Rs stamp paper is a fine of double the amount of the stamp duty.
The stamp duty is a tax levied on a transaction. Stamp papers serve as a proof that the stamp duty has been paid. It also serves as evidence of an agreement. It can be used in a court as an evidence if required. What is the validity of a 100 Rs stamp paper?
Where can I buy Rs 100 of stamp paper?
Is a 100 Rs stamp paper valid for all legal documents?
What happens if a 100 Rs stamp paper is not used within its validity period?
What is the process for using 100 Rs stamp paper?
Can a 100 Rs stamp paper be used for registering a property?
What is the penalty for using expired 100 Rs stamp paper?
What is stamp duty? How is it different from stamp paper?
| Got any questions or point of view on our article? We would love to hear from you. Write to our Editor-in-Chief Jhumur Ghosh at jhumur.ghosh1@housing.com |