STAMP ACT SCHEDULE ANNEXURE SCHEDULE1-A

Stamp duty on certain instruments under the Stamp

(Andhra Pradesh Amendment) Act, 1922
(See Section 3, First Proviso)
Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Acknowledgment of a debt exceeding twenty
rupees in amount or value written or signed
by, or on behalf of, a debtor in order to supply
evidence of such debt in any book (other than
a banker's pass book)or on a separate piece
1 of paper when such book or paper is left Twenty paise
in the creditor's possession: provided that
such acknowledgment does not contain any
promise to pay the debt or any stipulation to
pay interest or to deliver any goods or other
property.
Administration Bond including a bond given
under Section 291 or section 375 of the Indian
2 Succession Act,1925 (Central Act, 39 of 1925)
or Section 6 of the Government Savings Bank
Act, 1873 (Central Act,5 of 1873).
where the amount does not exceed Three fourths of the duty as a Bond
a
Rs.1,000. (No. 13) for such amount
b in any other case Thirty rupees
Adoption Deed that is to say any instrument
(other than a will) recording an adoption,or
3. Thirty five rupees
conferring or purporting to confer an authority
to adopt.
Affidavit including an affirmation or declaration
4 case of persons by law allowed to affirm or Ten rupees
declare instead of swearing..
Exemption :- Affidavit or declaration in writing when made for the sole purpose
of enabling any person to receive any pension or chairtable allowance.

11
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
5. Agreement or memorandum of an agreement

a if relating to the sale of a bill of exchange One rupee

Subject to a maximum of seventy
if relating to the sale of a Government
five rupees, fifty paise for every
b Security or share in an incorporated
Rs. 10,000 or part thereof, of the
company or other body corporate;
value of the security or share
6. Agreement or memorandum of an Agreement
A Where the value
(i) does not exceed Rs. 5000/- Ten rupees
(ii) exceeds Rs. 5000/- but does not
Twenty rupees
exceed Rs.20,000/-
iii) exceeds Rs. 20,000/- but does not
Fifty rupees
exceed Rs.50,000/-
iv) exceeds Rs. 50,000/- One hundred rupees
Five rupees for every one hundred
rupees or part thereof on the
market value or the estimated cost
If relating to construction of a house
of the proposed property as the
or building including a mulit-unit house
case may be, as mentioned in the
B or building or unit or apartment /flat/
agreement or the value arrived at
portion of multi-storied building or for
in accordance with the schedule
development/sale of property
of rates prescribed by the Public
Works Department authorities,
whichever is higher.
Note : Through the Notification issued in G.O.Ms No.581, Revnue (Regn I) Dept,
Dt.30.11.2013, the rate of Stamp Duty in respect of Article 6 (B) is reduced w.e.f.
02.12.2013, as follows :
Instrument Rate of duty whether adjustable
i) Sale Agreement with possession 4% Adjustable
ii) Sale Agreement without possession 0.5% Not adjustable
iii) Agreement of sale-cum-G.P.A 5% 4% only is Adjustable
iv) Development/Construction
0.5% Not Adjustable
Agreement
v) Development Agreement-cum-G.P.A 1% Not Adjustable
vi) Construction Agreement-cum-G.P.A 1% Not Adjustable

12
 Stamp Duty - Schedule

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
C In any other case One hundred rupees
Agreement relating to deposit of title deeds, pawn, pledge or hypothecation, that
7
is to say, any instrument evidencing an agreement relating to,...
the deposit of title deeds or instrusments
constituting being evidence of the title
to any property whatever (otherthan a
0.5% of the amount secured by
marketable security), where such deposit
a such deed, subject to a maximum
has been made by way of security for the
of fifty thousand rupees
repayment of money advanced or to be
advanced by way of loan or an existing
or future debt;
the pawn, pledge or hypothecation of
movable property, where such pawn,
pledge, or hypothecation has been made
b
by way of security for the repayment of
money advanced, or to be advanced by
way of loan or an exisiting or future debt;
(i) if such loan or debt is repayable subject 0.5% of the amount secured,
on demand or more than three months subject to a maximum of two lakh
from the date of the instrument, rupees.
evidencing the agreement;
(ii) if such loan or debt is repayable not Half the duty payable under sub
more than three months from the clause (i)
date of such instrument.
Explanation :- For the purpose of the clause (a) of this article, notwithstanding anything
contained in any judgement, decree or order of any court or order of any authourity, any
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 title deeds, be deemed
to be an instrument, evidencing an agreement relating to the deposit of title deeds.
Exemption :-
1) Letter of hypothecation accompanying a bill 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.
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Appointment in execution of a power,
whether of trustees or of property, movable
8 Sixty rupees
or immovable, where made by any writing
not being a will.
Appraisement or valuation made otherwise
9 than under an order of the court in the course
of a suit
where the amount does not exceed The same duty as a Bottomry Bond
a
Rs.1,000/- (No.14) for such amount.
b in any other case, Thirty rupees
Apprenticeship Deed, including every writing
relating to the service or tuition of any
Fifteen rupees
10 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
Apprentices Act, 1961 (Central Act 52 of 1961) or, by which a person is apprenticed
by, or at the charge of, any public charity.
11 Articles of Association of a company-
i where the company has no share capital; One thousand rupees.
0.15% of such authorised share
where the company has authorised share capital subject to a minimum
ii
capital or increased share capital. of one thousand rupees and a
maximum of five lakh rupees.
Award, that is to say, any decision in writing by an arbitrator or umpire, not being
12 an award directing a partition, on a reference made otherwise than by an order
of the Court in the course of a suit-
where the amount or value of the property
The same duty as a Bottomry Bond
a to which the award relates, as setforth in
(No.14) for such amount
such award, does not exceed Rs.1000.
if it exceeds Rs1000 but does not exceed
b Fifty rupees
Rs.5000.
and for every additional Rs.1000 or part Two rupees subject to a maximum
thereof in excess of Rs.5000; of two hundred rupees
Bond, as defined by Section 2(5), not being a debenture and not being otherwise
13 provided for, by this Act, or by the Andhra Pradesh Court Fees and Suits Valuation
Act, 1956 (Andhra Pradesh Act V11 of 1956)

14
 Stamp Duty - Schedule

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Three rupees for every one
a a) where the amount exceed Rs.1000
hundred or part thereof
The same duty as under clause (a)
for the first Rs.1000 and for every
b b) where it exceeds Rs.1000
Rs.500 or part thereof in excess of
Rs. 1000/- fifteen rupees
EXEMPTION :- Bond, when executed by any 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
Bottomry Bond, that is to say, any instrument whereby the master of a sea-going
14 ship borrows money, on the security of the ship to enable him to preserve the
ship or prosecute her voyage
where amount or value secured does not Three rupees for every one
a
exceed Rs.1000; hundred rupees or part thereof;
The same duty as under clause (a)
for the first Rs.1,000 and for every
b where it exceeds Rs.1000
Rs.500 or part thereof in excess of
Rs.1000/- fifteen rupees.
Cancellation-Instrument of (including
any instrument by which any instrument
15 Thirty rupees
previously executed is cancelled), if attested
and not otherwise provided for.
Certificate of Sale- (in respect of each The same duty as a conveyance
property put up as a separate lot and sold), (No.20) for a consideration or
16 granted to the purchaser of any property market value or market value equal
sold by public auction by a Civil or Revenue to the amount of the purchase
Court,or Collector or other Revenue Officer money only.
NOTE: Rate of Stamp duty has been reduced to 4% vide Notification issued in
G.O.Ms.No.582, Rev Regn-I Dept, dt.30.11.2013 w.e.f. 02.12.2013.
Certificate or other doucment evidencing
the right or title of the holder thereof, or any
other person, either to any shares, scrip or
17. stock in or of any incorporated Company, or Thirty paise.
other body corporate or to become proprietor
of shares, scrip or stock in or of any such
company or body
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Charter Party,that is to say, any
instrument (except agreement for the
hire of a tug-steamer), where-by a vessel
18 1 or some specified principal part thereof Five rupees.
is let for the specified purpose of the
charter, whether it includes a penalty
clause or not.
A Chit Agreement, that is to say, an
agreement, relating to a chit as defined
in clause (2) of section 2 of the Andhra
Pradesh Chit Funds Act, 1971,Act 9
2
of 1971,if, either such agreement is
executed, or the chit is conducted in the
State of Andhra Pradesh, where the value
of the chit,-
i) does not exceed rupees one lakh; Ten rupees.
ii) exceeds rupees one lakh. Fifty rupees.
Composition deed,that is to say, any
instrument executed by a debtor whereby
he conveys his property for the benefit
of his creditors,or whereby payment of a
composition or dividend on their debts is
19 Thirty five rupees.
secured to the creditors, or whereby provision
is made for the continuance of the debtor's
business, under the supervision of inspectors
or under letters of licence, for the benefit of
his creditors:
Conveyance as defined by section 2 (10), not being a sale, charged under (No.47-A)
20
or a transfer charged or exempted under (No. 53).
where the amount or value of the
consideration for such conveyance as
set-forth therein or the market value of
a Two rupees fifty paise
the property which is the subject matter
of the conveyance whichever is higher
does not exceed Rs.50;

16
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
where it exceeds Rs.50, but does not Five rupees for every one hundred
b
exceed Rs. 1,000 rupees or part thereof.
where it exceeds Rs. 1,000 Provided that
where an agreement to sell immovable
property is stamped with the advalorem
stamp required for a conveyance on sale The same duty as under clause (b)
under Article-47-A and a conveyance on for the first Rs.1000,and for every
c sale in pursuance of such agreement is Rs.500 or part thereof in excess
subsequently executed, the duty on such of Rs. 1000- Twenty five rupees.
conveyance on sale shall be the duty
payable under the article less the duty
already paid under article 47-A subject
20 to a minimum of five rupees
Two rupees for every one hundred
conveyance, so far as it relates to
rupees or part thereof of the
amalgamation or merger of companies
d market value of the property,
under the order of High Court under
which is the subject matter of
section 394 of Compaines Act, 1956.
such conveyance.
EXPLANATION:- For the purpose of the caluse (d) the market value of the property
shall be deemed to be the amount of total value of the shares issued or allotted
by the transferee company, either in exchange or otherwise, and the amount of
consideration, if any, paid for such amalgamation or merger.
NOTE: Rate of Stamp duty under clauses (a), (b) and (c) has been reduced to 4%
vide Notification issued in G.O.Ms.No.582, Rev (Regn-I) Dept dt.30.11.2013 w.e.f.
02.12.2013.
Copy or extract, certified to be a true copy or extract by or by order of any public
21 officer and not chargeable under the law for the time being in force relating to
court fees-
if the orginal was not chargeable with duty,
i) or if the duty with which it was chargeable Ten rupees
does not exceed two rupees fifty paise;
ii) in any other case. Twenty rupees
EXEMPTIONS
a) Copy of any paper which a public officer is expressly required by law to make
or 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, deaths or burials.

17
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Counterpart or duplicate of any instrument, chargeable with duty and in respect
22
of which the proper duty has been paid.
if the duty with which the orginal
The same duty as is payable on
a) instruments is chargeable does not
the orginal.
exceed ten rupees
b) in any other case: Twenty rupees.

23 Customs Bond
where the amount does not exceed The same duty as a Bottomry Bond
a
Rs.1000 : (No.14) for the such amount
b in any other case. Thirty rupees.
Delivery order in respect of goods, that is
to say, any 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 any warehouse in which
24 goods are stored or deposited or rent or Ten rupees.
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 five thousand rupees
Divorce- Instrument of, that is to say any
25. instrument by which any person effects the Five rupees.
dissolution of his marriage.
Two hundred and fifty rupees or if
Entry as an Advocate on the roll of the
previously enrolled as an Attorney
26 Bar Council of Andhra Pradesh under the
in any High Court,one hundred and
Advocates Act,1961.
twenty five rupees.
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.

18
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
The same duty as a Conveyance
(No.20) for a consideration or
market value equal to the market
27 Exchange of property
value of the property of greater
value, which is the subject matter
of exchange.
NOTE: Rate of Stamp duty has been reduced to 4% vide Notification issued in
G.O.Ms.No.582 Rev Regn-I Dept dt.30.11.2013 w.e.f. 02.12.2013.
Further Charge- Instrument of, that is to say, any instrument imposing a futher
28
charge on mortgaged property:
The same duty as a Conveyance
when the original mortgage is one of the (No.20) for a conisderation or
a description referred to in clause (a) of market value equal to the amount
Article 35 (that is, with possession): of the further charge secured by
such instument.
when such mortgage is one of the
b description referred to in clause (b) of
Article 35(that is,without possession):
The same duty as a Conveyance
(No.20), for a consideration or
i) if at the time of execution of the market value equal to the total
instrument of further charge amount of the charge (including
possession of the property is given the orginal mortgage and any
or agreed to be given under such further charge already made),
instrument: less the duty already paid on
such orginal mortgage and further
charge
The same duty as a Bottomry
Bond (No.14) for the amount of
ii) if possession is not so given
the further charge secured by such
instrument.
NOTE: Rate of Stamp duty has been reduced vide Notification issued in G.O.Ms.
No.583, Rev (Regn-I) Dept, dt.30.11.2013 w.e.f. 02.12.2013 to 2% under clauses
(a) and (b)(i), and to 0.5% under clause (b)(ii).
The same duty as a Conveyance
Gift- Instrument of, not being a Settlement (No.20) for a consideration or
29.
(No.49) or Will or Transfer (No.53) market value of the property which
is the subject matter of gift.

19
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
NOTE :
(1) Through Notification issued in G.O.Ms.No. 395, Rev (Regn-I) Dept., dt. 26-11-
2014, stamp duty on gifts in favour of relatives as defined u/s 56(2) of IT Act,
1961 and Govt./local bodies/UDAs is revised to 2% and in other cases to 5%.
(2) The following are relatives u/s 56(2) of IT Act, 1961 :
(i) Spouse of the individual;
ii Brother or sister of the individual;
29
iii Brother or sister of the spouse of the individual;
iv Brother or sister of either of the parents of the individual;
v Any lineal ascendant or descendant of the individual;
vi Any lineal ascendant or descendant of the spouse of the individual;
vii Spouse of the person referred to in clauses (ii) to (vi).
viii In case of Hindu Undivided family, any member thereof
The same duty as a Security Bond
30 Indemnity Bond
(No. 48) for the same amount.
Lease, including an under lease or sub-clause
31
and any agreement to let or sub-let;
whereby such lease the rent is fixed and
a.
no premium is paid or delivered.
i) where the lease purports to be for a The same duty as a Security Bond
term of less than one year. (No.48) for the same amount.
ii) Where the lease purports to be for a The same duty as a Bottomry Bond
term of not less than one year but ont (No.13) for the amount or value of
more than five years. the average annual rent reserved.
The same duty as a Conveyance
iii) Where the lease purports to be for (No.20) for a consideration
a term exceeding five years, but not or market value equal to the
exceeding ten years. amount of value of the annual rent
reserved.
The same duty as a Conveyance
iv) Where the leasse purports to be for a (No. 20) for a consideration or
term exceeding ten years out, not a market value equal to twice the
exceeding twenty years. amount or value of the average
annual rent reserved.

20
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.

The same duty as a Conveyance

v) Where the lease purports to be for a (No. 20) for a consideration or
term exceeding twenty years but not market value equal to twice the
exceeding thirty years. amount or value of the average
annual rent reserved.

The same duty as a Conveyance

(No.20) for a consideration or market
vi) Where the lease purports to be for a
value equal to one sixth of the whole
term exceeding thirty years, but not
amount of rents which would be
exceeding one hundred years.
paid or delivered in respect of the
first fifty years of the else.

The same duty as a Conveyance

(NO.20) for a constitution of
vii) Where the lease purports to be for a
market value equal to one sixth
31 term exceeding one hundred years or
of the whole amount of rents
in perpetuity.
which would be paid or delivered
in respect of the first fifty years.

The same duty as a Conveyances

(No.20) for a consideration or
market value equal to three times
viii) Where the lease does not purport to
the amount or value of the average
be for any definite term.
annual rent which would be paid or
delivered for the first ten years if
the lease continued so long.

The same duty as a Conveyance

Where the lease granted for fine or (No.20) for a consideration or
b premium, or for money advanced and market value equal to the amount
where no rent is reserved. or value of such fire or premium or
advances as set forth in the lease.

21
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
The same duty as a Conveyance
(No.20) for a consideration or
market value equal to the amount
of value of such fine or premium or
c advance as set forth in the lease,
in addition to the duty which would
have been payable on such lease,
where the lease is granted for a line
if no fine or premium or advance
or premium, or for money advanced in
had been paid or delivered.
addition to rent reserved;
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 five rupees.
The same duty as a Conveyance
(N o. 2 0 ) f or v al ue o f the
where the lessee is to make over the
improvement contemplated to be
improvement if any to the lessor, on
31 d made by the lessee as set-forth
termination of the lease, falling under
in the deed in addition to the duty
clauses (a) or (b) or (c).
chargeable under clauses (a) or
(b) or (c).
EXPLANATION :- When a lessee undertakes to pay any recurring charges, such
as Government revenue, the landlord’s share of cesses, or the owner’s shares 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.
Note : Through the notification issued in G.O.Ms. No.588, Revenue(Regn-I) Dept.,
dt.4.12.2013, the stamp duty on lease deeds is reduced, with effect from 5-12-
2013 as mentioned below :
a (i) for less than 1 year 0.4% on total rent
(ii) for 1-5 years
(a) For residential properties 0.5% on A.A.R.
(b) In other cases 1% on A.A.R.
(iii) for 5-10 years
(a) For residential properties 1% on A.A.R.
(b) In other cases 2% on A.A.R.

22
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
(iv) for 10-20 years 6% on A.A.R.
(v) for 20-30 years 15% onA.A.R.
vi) for more than 30 years or in perpetuity 3% on M.V. of the property
for fine, premium or money advanced 2% on fine / premium / advance
31 b
without rent
for fine, premium or money advanced in 2% on fine/premium/ advance in
c
addition to rent addition to the duty on rental basis.
involving improvements, to be made over 2% on lumpsum amount in addition
d
to lessor at the end. to duty on rental basis.
Letter of Allotment of shares in any company
or proposed company, or in respect of any
32 Thirty paise
loan to be raised by any company or proposed
company;
Licence of immovable or movable property,
that is to say, licence granted by owner or
33
authority for rent or fee or by whatever name
it is called,--
where by such licence granted for rent or
a
fee or by whatever name it is called, --
Two rupees for every one hundred
rupees or part three of for the
first Rs. 1000/- and for every
(i) where the licence purports to be for a
Rs.500/- or part thereof in excess
term of less than one year;
of Rs.1,000/-ten rupees , for
the whole amount payable, or
deliverable under such licence;
Two rupees for every one hundred
rupees or part thereof for the
first Rs.1000/- and for every
(ii) where the licence purports to be for
Rs.500/- or part thereof in excess
a term of not less than one year but
of Rs.1000,/-ten rupees, for the
not more than five years;
amount or value of the average
annual rent or fee or by whatever
name it is called,--
Five percent on the amount or
(iii) where the licence purports to be for
value of one and half times of the
a term of not less than five years but
average annual rent or fee or by
not exceeding ten years;
whatever name it is called

23
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
where the licence is granted for a
lumpsum amount advanced and where Five percent on the lumpsum
b
no rent or fee or by whatever name it is amount as setforth in the licence;
called is reserved;
Five percent on the lumpsum
amount advanced as setforth in
where the licence is granted for a
the licence in addition to the duty
33 lumpsum amount advanced in addition
c which would have been payable
to rent or fee by whatever name it is
on such licence if no lumpsum
called;
amount advanced had been paid
or delivered;
Note : The rate of 5% mentioned in clauses (b) and (c) is reduced to 2% through
the notification issued in G.O.Ms.No. 588, Revenue (Regn-I) Dept., dt. 4-12-2013,
w.e.f. 5-12-2013.
34 Memorandum of Association of a company:-
if accompanied by Articles of Association
a
under section 26 of the Companies Act, Five hundred rupees;
1956 (Central Act 1 of 1956);
The same duty as under Article
b if not so accompanied 11, according to the share capital
of the company.
Mortgage deed not being an Agreement relating
to Deposit of Title deeds, Pawn or Pledge
35 (No.7),Bottomry Bond (No.14),Mortgage of a
crop (No.36),Respondentia Bond (No.47),or
Security Bond (No. 48)
when possession of the property or any The same duty as a Conveyance
part of the property comprised in such (No.20) for a consideration or
a
deed is given by the mortgage or agreed market value equal to the amount
to be given; secured by such deed.
The same duty as a Bottomry Bond
when possession is not given or agreed
b (No.14) for the amount secured by
to be given as aforesaid;
such deed.

24
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Note: Through the notification issued in G.O.Ms.No. 583, Revenue (Regn-I) Dept.,
dt. 30-11-2013, the rates of duty mentioned in clauses (a) and (b) are reduced
to 2% and 0.5% respectively, besides fixing a duty of Rs. 5000/- in respect of
mortgages without possession in favour of Govt. or local bodies or UDAs to ensure
compliance with building/layout rules, w.e.f. 2-12-2013.
EXPLANATION: - A mortgagor who gives or has given to the mortagee 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.
35 when a collateral or auxiliary or additional
or substituted security, or by way
of further assurance for the above Three rupees and for every Rs.
c mentioned purpose where the principal 1000/- or part thereof secured in
or primary security is duly stamped excess of Rs.1000/-
for every sum secured not exceeding
Rs.1000/-
Exemption : Instruments executed by persons taking advances under the Land
Improvement Loans Act, 1883(Central Act 19 of 1883), or the Agriculturists
Loans Acts, 1884 (Central Act 12 of 1884) or by their sureties as security for
the repayment of such advances.
Mortgage of a crop, including any instrument evidencing an agreement to secure
36 the repayment of a loan made upon any mortgage - of a crop, whether the crop
is or is not in existence at the time of the mortgage
when the loan is repayable not more
a than three months from the date of the
instrument-
for every sum secured not exceeding
Forty paise
Rs.200;
and for every Rs.200 of part t h e re of
Forty paise
secured in excess of Rs.200;
when the loan is repayable more than
three months but not more than eighteen
b months from the date of the instrument- Sixty paise
for every sum secured not e xceeding
Rs.100;
and for every Rs.100 or part thereof
Sixty paise
secured in excess of Rs.100;

25
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Notarial act, that is to say, any instrument,
endorsement, note, attestation, certificate
or entry not being a protest (No.43) made
37 Three rupees fifty paise
or signed by a Notary in the execution of the
duties of his office, or by any other person
lawfully acting as a Notary.
Note or Memorandum sent by a broker or agent to his principal intimating the
38
purchase or sale on account of such principal-
of any goods exceeding in value twenty
a One rupee.
rupees.
Subject to a maximum of fifty
of any stock or marketable security rupees, fifty paise for every
b
exceeding in value twenty rupees Rs.10,000/- or part thereof of the
value of the stock or security.
39 Note of Protest by the Master of a Ship Two rupees
The same duty as a Bottomry
Partition - Instrument of [as defined by Bond (No.14) for the amount or
40
section 2(15)] the market value of the separated
share or shares of the property.
NOTE :- 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 shares) 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 divide 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 fulll assessment, the 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 and an instrument of
partition in pursuance of such order or award is subsequently executed,
the duty on such instrument shall not exceed five rupees.

26
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
NOTE :- Rate of Stamp duty under Art 40 has been revised vide Notification issued
in G.O.Ms.No.395, Rev (Regn-I) Dept., dt.26.11.2014 w.e.f. 26.11.2014 as follows :
(i) In favour of family members : 1% of the market value of the separated share
or shares of the property.
(ii) In favour of others : 2 % of the market value of the separated share or shares
of the property.
41 Partnership:
A Instrument of ,
i) where the capital of the partnership
One hundered rupees.
does not exceed Rs. 5000/-
ii) in any other case. Five hundred rupees.
B Reconstitution of
a) where immovable property contributed
as share by a partner or partners
5% on the market value of the
remains with the firm at the time of
immovable property remaining
outgoing in whatever manner by such
with the firm.
partner or partners on reconstitution
of such partnership;
(b) in any other case Rupees five hundred.
C Dissolution of,-
5% on the market value equal to
the market valule of the property
distributed or allotted or given to
(a) where the property which belonged
the partner or partners under
to one partner or partners
the instrument of dissolution in
when the partnership commenced
addition to the duty which would
is distributed or allotted or given to
have been chargeable on such
another partner or partners
dissolution if such property had
not been distributed or allotted
or given;
(b) in any other case. Rupees five hundred.
NOTE :- Rate of Stamp duty under Art 41 B (a) and 41 C (a) has been reduced to
3% vide Notification issued in G.O.Ms.No.584, Rev (Regn-I) Dept., dt. 30.11.2013
w.e.f. 02.12.2013.

27
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
42 Power of Attorney as defined by section 2(21) not being a proxy -
a) when executed for the sole purpose
of procuring the registration of one
or more documents in relation to a
Twenty rupees.
single transaction or for admitting
executions of one or more such
documents;
b) when authorising one person or more
to act in a single transaction other Twenty rupees
than the case mentioned in clause (a):
c) when authorising not more than five
persons to act jointly and severally
Fifty rupees
in more than one transaction or
generally:
d) when authorising more than five but
not more than ten persons to act
Seventy five rupees
jointly and severally in more than one
transaction or generally:
The same duty as a Conveyance
e) when given for consideration and
(No.20) for a consideration or
authorising the attorney to sell any
market value equal to the amount
immovable property;
of the consideration.
Twenty five rupees for each person
f) in any other case:
authorised.
g) when given for construction on
Five rupees for every one hundred
development of,or sale or transfer
rupees or part thereof on the
(in any manner whatsoever) of, any
market valule of the property;
immovable property:
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.
NOTE : Stamp duty has been reduced to
(i) Rs. 1000/-when the G.P.A. is given in favour of family members, and
(ii) 1% when the G.P.A. is given in favour of other than family members vide
G.O.Ms. No. 1128, Revenue (Regn-I) Dept., dt. 13.6.05 w.e.f. 1-7-2005

28
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
Protest of Bill or Note, that is to say, any
declaration in writing made by a Notary or
43 other person lawfully acting as such,attesting Three rupees
the dishonour of a bill of exchange or
promissory note.
Protest by the Master of 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
44 Five rupees.
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.
45 Reconveyance of Mortgaged property-
The same duty as a Conveyance
if the consideration for which the (No.20) for a consideration or
a property was mortgaged does not exceed market value equal to the amount
Rs.1000 of such consideration as setforth
in the reconveyance.
b in any other case Fifty rupees.

46 Release, that is to say,

Any instrument (not being such a release
as is provided for by section 23-A)
A whereby a person renounces a claim
upon another person or against any
specified property-
Three rupees for every one
hundred rupees or part thereof on
the consideration of such release
a) where the amount or value of the
as setforth therein or the market
claim does not exceed Rs. 1000
value of the property whichever
is higher, over which claim is
relinquished,

29
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
The same duty as under clause (a)
for the first Rs. 1,000 and for every
Rs. 500 or part thereof in excess
b) where it exceeds Rs.1,000 of Rs. 1000/- fifteen rupees on the
consideration or market value of
the property whichever is higher,
over which claim is relinquished.
The same duty as a Conveyance
(No.20) for a consideration equal
B Release of benami right:
to the value of the property as
setforth in the release.
Release of right of redemption of a The same duty as a Conveyance
mortgage with possession or of the (No.20) for the amount of such
C
right to obtain reconveyance of property consideration as setforth in the
already conveyed. release.
Note: Rate of Stamp duty to Art 46 C has been reduced to Rs1000/- vide Notification
issued in G.O.Ms.No.584, Rev (Regn-I) Dept., dt.30.11.2013 w.e.f. 02.12.2013.
Respondentia Bond, that is to say, any
instrument securing a loan on the cargo laden The same duty as a Bottomry Bond
47 or to be laden on board a ship and making (No.14) for the amount of the loan
repayment contingent on the arrival of the secured.
cargo at the port of destination.
Sale as defined in section 54 of the
A
Transfer of Property Act,1882,-
a) in respect of property situated in any
local area comprised in a Municipal
Corporation:
i) where the amount or value of the
consideration for such
sale as set forth in the instrument
Eight rupees for every one hundred
or the market value of property
rupees or part thereof.
which is the subject-matter of the
sale,whichever is higher, but does not
exceed Rs.1000/-
The same duty as under clause (i)
for the first Rs.1000 and for every
ii) where it exceeds Rs.1000/-.
Rs.500 or part thereof in excess of
Rs.1000, forty rupees.

30
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
in respect of property situated in any local
B area comprised in the Selection Grade or
in Special Grade Municipality,-
i) where the amount or value of the
consideration for such sale as set forth
in the instrument or the market value Seven rupees for every one
of the peoperty which is the subject- hundred rupees or part thereof.
matter of the sale,whichever is higher
but does not exceed Rs. 1000.
The same duty as under clause (i)
for the first Rs. 1000, and for every
ii) where it exceeds Rs. 1000
Rs.500 or part thereof in excess of
Rs. 1000/-, thirty five rupees.
where the property is situated in any area
C other than those mentioned in clauses
(a) and (b)
i) where the amount or value of the
consideration for such sale as setforth
Six rupees for every one hundred
in the instrument or the market value
47 rupees or part thereof.
of the property which is the subject-
matter of the sale, whichever is
higher, but does not exceed Rs. 1000
ii) where it exceeds Rs. 1000;
if relating to a multi-unit house or unit of
apartment /flat/portion of a multi-storied The same duty as under clause (i)
building or part of such structure to for the first Rs. 1000, and for every
D
which the provisions of Andhra Pradesh Rs.500 or part thereof in excess of
Apartments (Promotion of Construction Rs1000/-,thirty rupees.
and Ownership) Act, 1987, apply;
i) where the value does not exceed
Rupees twelve thousand.
Rs.2,00,000/-
ii) where it exceeds Rs.2,00,000/- but Rupees twelve thousand plus 4%
does not exceed Rs.3,50,000/- on the value above Rs. 2,00,000
iii) where it exceeds Rs. 3,50,000/-but Rupees eighteen thousand plus 6%
does not exceed Rs. 7,00,000/- on the value above Rs. 3,50,000
Rupees thirty nine thousand plus
iv) where it exceeds Rs:7,00,000/-
8% on the value above Rs. 7,00,000

31
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
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, if any, already paid or
recovered on the agreement of sale shall be adjusted towards the total duty
leviable on the sale deed,
EXPLANATION - II :- For the purposes of clause (d)
i) “unit” includes a flat, apartment, tenement, portion or semi-finished part of
such structure; and
ii) “value” means the consideration or value of the apartment/flat/portion or
semifinished part of such structure of multi-storied building as declared in
the document by the seller and builder or market value, whichever is higher.
NOTE : As per Notification under Section 9 of the I.S. Act,1899 issued in G.O. Ms
No.394 Revenue (Regn.I) dept., dt.26.11.2014, Stamp duty on sale deeds has been
uniformly restored to 5% as prescribed in G.O. Ms. No. 719, Revenue (Regn-I)
Dept, dt. 30.07.2010 on consideration or Market Value, whichever is higher, w.e.f.
26.11.2014.
Security Bond or Mortgage deed executed
by way of security for the due execution of
Three per centum of the value of
an office or to account for money or other
48 the security subject to a maximum
property received by virtue thereof executed
of rupees one hundred.
by a surety to the due performance of a
contract.
EXEMPTION:- Bond or other instrument; when executed
a) by any 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;
b) executed by persons taking advances under the Land Improvement Loans
Act 1883 (Central Act 19 of 1883) or the Agriculuturists 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.

32
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
49 Settlement

A Instrument of (including a deed of dower)

The same duty as Bottomry Bond
(No.14) for a sum equal to the
a) Settlement in favour of a member or
amount or market value of the
members of a family.
property settled as set forth in
such settlement;
Provided that where an agreement
is stamped with the stamp requires
for an instrument of settlement
and an instrument of settlement
in pursuance of suh agreement is
subsequently executed, the duty
on such instrument shall be the
duty as mentioned in Article 6.
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 mother,adopted son or daughter.
Six rupees for every hundred
rupees or part therof of the market
b) in any other case. value of the property which is the
subject matter of settlement.

EXEMPTION : Deed of dower executed on the occasion of a marriage between

Muslims.
The same duty as a Bottomry Bond
(NO.14) for a sum equal to the
amount or value of the property
B Revocation of -
concerned as set forth in the
instrument of revocation but not
exceeding ninty rupees.
Note: Rate of Stamp duty to Art 49- A (a) and 49-A (b) has been revised to 2%
and 3% respectively vide Notification issued in G.O.Ms.No.395, Rev (Regn-I) Dept.,
dt.26.11.2014 w.e.f. 26.11.2014.

33
Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
One and a half times the duty
payable on a Conveyance (No.20)
Share warrant to bearer issued under the
50 for a consideration or market value
Companies Act, 1956(Central Act I of 1956)
equal to the nominal amount of the
shares specified in the warrant.
Shipping Order for or relating to the conveyance
51 Twenty paise.
of goods on board of any vessel.
52 Surrender of Lease;
a) when the duty with which the lease
The duty with which such lease is
chargeable does not exceed thirty
chargeable
rupees.
b) in any other case. Thirty rupees.
53 Transfer (whether with or without consideration)
One half of the duty payable
of debentures being marketable
on a Conveyance (No.20) for a
securities, whether the debenture is
a consideration or market value
liable to duty or not, except debentures
equal to the face amount of the
provided for by section 8
debenture.
of any interest secured by a bond,
b
mortgage-deed or policy of insurance-
i) if the duty on such bond,mortgage The duty with which such bond
deed or policy of insurance does not mortgage deed or policy of
exceed thirty rupees insurance is chargeable
ii) in any other case. Thirty rupees.
of any property under the Administrators
c Thirty five rupees
General Act,1963, (Central Act 45 of 1963).
Thirty rupees or such smaller
of any trust-property from one trustee
amount as may be chargeable
d to another trustee or from a trustee to
under clauses (a) and (b) of the
a beneficiary.
Article.
EXEMPTIONS :-
Transfers by endorsement :-
a) of a bill of exchange, cheque or promissory note;
b) of a bill of lading, delivery order, warrant for goods, or other mercantile
document of title to goods;
c) of a policy of insurance:
d) of securities of the Central Government.

34
 Stamp Duty - Schedule 1A

Proper Stamp
Article
Description of Instrument Duty
No.
Rs. Ps.
The same duty as a Conveyance
(No.20) for a consideration or
Transfer of lease by way of assignment and
54 market value equal to the amount
not by way of under-lease,
of the consideration for the
transfer.
55 Trust
The same duty as a Conveyance
Declaration of - of, or concerning any (No. 20) for a sum equal to the
property when made by any writing, not amount or value of the property
A
being a will or a declaration as provided
concerned, as setforth in the
in Section 2(24) instrument,but not exceeding two
hundred rupees
The same duty as a Conveyance
(No.20) for a sum equal to the
Revocation of - of, or
amount or value of the property
B concerning any property when made by
concerned, as set forth in the
any instrument other than a will.
instrument, but not exceeding one
hundred rupees.
Warrant for goods, that is to say, any
instrument evidencing the title of any person
therein named or his assign, or the holder
thereof to the property in any goods lying in One rupee fifty paise.
56
or upon any dock, warehouse or wharf, such
instrument being signed or certified by or on
behalf of the person in whose custody such
goods may be.

35