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- The Stamp Act, 1899
- The Registration Act, 1908
- The Court Fee Act 1870
THE STAMP ACT, 1899
The Stamp Act 1899 is a fiscal statute. The Act presently enlist 65 instruments on which stamp duty is chargeable at prescribed rates. In the case of transfer of property, it is charged according to the rates given in the evaluation table notified by the District Collector under Section 27-A of the Stamp Act
The rates of stamp duty on some of the instruments are:-
| S.No |
Sale of Property |
Stamp Duty |
Registration Fee |
Total |
| 1 |
Agricultural Land |
4% |
1% |
5% |
| 2 |
Urban Immovable Property |
5% |
Rs.50/-fixed |
|
| 3 |
Other cases than Urban property |
4% |
1% |
5% |
| 4 |
EXCHANGE OF PROPERTY |
- |
- |
|
| 5 |
Agricultural land |
25 |
1% |
|
| 6 |
Urban Immovable Property |
5% |
Rs.50/-fixed |
|
| 7 |
Other cases than Urban property |
4% |
1% |
5% |
| 8 |
GIFT OF PROPERTY |
- |
|
|
| 9 |
Agricultural land |
4% |
1% |
5% |
| 10 |
Agri: land in favour of legal heirs |
2% |
1% |
3% |
| 11 |
Other cases than Urban property |
4% |
1% |
5% |
| 12 |
Urban Immovable Property Property in favour of legal heirs |
3% |
1% |
4% |
| 13 |
Other cases than Urban Property |
4% |
1% |
5% |
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