The uttar pradesh stamp and registration laws amendment. Stamps and registration fees 71 chapterv stamps and registration fees 5. Under article 23 of schedule 1b of the is act, 1899 as amended in its application to uttar pradesh, stamp duty on a deed of conveyance is chargeable either on the market value of the property or on the value of the consideration set forth therein, whichever is higher. Stamp duty collected by the state is an important source of revenue. List of documents andhra maharashtra new delhi tamil nadu west bengal karnataka gujarat rajasthan haryana punjab uttar pradesh 1 loan agreement rs. Hindi web site for government employee of uttar pradesh. These rules may be called the uttar pradesh industrial employment standing orders rules, 1946 2. The indian stamp madhya pradesh amendment act 2016. The uttar pradesh stamp and registration laws amendment act, 1981. Stamp law revenue department, government of himachal pradesh. Board of revenue uttar pradesh vs rai saheb sidhnath.
The indian stamp the uttar pradesh sanshodhan adhiniyam. What is the stamp duty rate in uttar pradesh area free. Notifications issued under subsection 1 of section 9 of indian stamp act. On march 30, 2020, the department of revenue has postponed the implementation of the uniform stamp duty on transfer of shares, debentures, futures, options, currency and other capital market instruments by 3 months to 1 july 2020 from 1 april 2020. Whereas it is expedient to consolidate and amend the law relating to stamps. In all cases where stamps register have to be checked, the actual check of. A bill to consolidate and amend the laws relating to stamps. The governor of uttar pradesh is appointed for a period of five years and appoints the chief minister and his or her council of ministers, who are vested with the executive powers of the. Nda 2033 application date 20 registerable document description 35 stamp duty amount property description not exceeding 100 characters flat no. Stamp duty and registration fees are leviable on the execution of instruments at the. To rationalise and harmonise the system of levying stamp duty and help curb tax evasion, the government had through finance act 2019 amended the indian stamp act, 1899. Indian stamp act, 1899 as applicable in state of andhra. The government of uttar pradesh is a democratically elected state government in the indian state of uttar pradesh with the governor as its appointed constitutional head of the state by the president of india.
Instrument includes every document by which any right or liability is, or purports to be, created, transferred, limited. The indian stamp act, 1899 which is presently in vogue does not cope with the modern developments and advancement in information technology. Several instruments used in single transaction of sale, mortgage or settlement 5. The uttar pradesh revenue code amendment act, 2019 u. A broad test has been formulated by judicial decisions i.
The indian stamp act, 1899 the indian stamp act, 1899 contents sn subject chapter i preliminary 1. Treaties and conventions to which india is signatory. Payment of the uttar pradesh stamp duty on copies, counterparts or. Receipts from stamp duty and registration fees are regulated under the indian stamp act 1899, is act, indian registration act, 1908, ir act and the rules framed thereunder as applicable in uttar pradesh. Definitions in these rules, unless there is anything repugnant in the subject or context. What is the stamp duty rate in uttar pradesh area answered by expert property lawyer. The duty on any instrument which is chargeable with a duty of 10 paise under the act or of 15paise under articles 19, 36, 37, 49 and 52 of schedule 1 or of 20 paise under articles 5, 38a of schedule ia may be. Tamil nadu stamp act 20 complete act citation 7211. Rules under the indian stamp act, 1899 and andhra pradesh amendment 1971 not less than 858 inches long and 5 18 inches wide and no plain paper shall be joined thereto. The stamp duty in himachal pradesh as of 2015 september is 8 %. Uttar pradesh shashan avasevamshahriniyojan anubhag3 in pursuance of the provisions of clause 3 of article 348 of the constitution, the governor is pleased to order the publication of the following in english translation of notification no.
Stamp act schedule annexure schedule1a stamp duty on certain instruments under the stamp andhra pradesh amendment act, 1922 see section 3, first provision article no description of instrument proper stamp duty 1 acknowledgment of a debt exceeding twenty rupees in mount or value written or signed by or on behalf. Mar 20, 20 21 march 20 stamp duty in uttar pradesh stamp duty in uttar pradesh for exemptions and other details refer schedule ib of indian stamp act 1899 applicable to, uttar pradesh description of instruments proper stamp duty acknowledgement fifty paise. The uttar pradesh stamp act, 2008 uttar pradesh act 17 of 2010 has been enacted but could not be commenced for want of a notification by the administrative department under subsection 3 of section 1 of the said act to appoint a date on which the said act shall come into force. The management, administration of government land and the related activitiesare governed by the provisions of the uttar pradesh nazul manual, 1949 hereinafter referred as the nazul manual, government property management amendment rules, 2003, uttar pradesh urban land ceiling and regulation act, 1976 and the government orders issued from time to time. The contents of these sites are not to be construed as a responsibility of or endorsement by dept. Receipts from stamp duty and registration fee in the state are regulated under the indian stamp act is act 1899, indian registration act ir act 1908, the up stamp valuation of property svop rules, 1997 and circulars and orders of the government of uttar pradesh, issued from time to time. India means the territory of india excluding the state of jammu and kashmir. Exemption agreement or memorandum of agreement a deleted. The indian stamp act of 1889 was used as the state stamp act of uttar pradesh at the same time until it was amended by the state. This online calculator will help you to find the stamp duty need to be paid on any land or property registration. Uttar pradesh shashan avasevamshahriniyojan anubhag3. It is hereby enacted in the fiftysecond year of the republic of.
Societies registration uttar pradesh amendment act, 2000. Mp govt extends exemption of stamp duty on pos machines. The revenue department stated the provisions of the amended indian stamp act, which was to come into force from april 1, will now be effective from july 1. The uttar pradesh stamp and registration laws amendment act. Effect on registration act or stamp act which is registered under rera act. As such, documents which are not covered under this said act, go without paying proper stamp duty.
Uttar pradesh stamp act, 2008 legislation vlex 545552802. In some cases the principal act andor amendment act may not be available. Rules under the indian stamp act, 1899 and andhra pradesh amendment 1971 8. You can search here books by title, author, isbn, publisher. With a view to keeping in pace with new technology and development, it has been decided to make a new enactment by the name of the uttar pradesh stamp act, 2008 to consolidate and amend the law relating to stamp duties in the state of uttar pradesh. Relevant portions of articles 58 and 64 of the said schedule are extracted below. In accordance with the indian stamp act 1899 read with the laws for stamp duty of respective states and union territories stamp duty is required to be paid in case of indemnity bond. Respective state government or union territory administration is solely responsible for the correctness of contents uploaded on this web page.
Property stamp duty calculator for himachal pradesh. The uttar pradesh stamp and registration laws amendment act, 1981 act 19 of 1981 keywords. Schedule ib as amended in uttar pradesh enumerates the stamp duty on instruments under the act in its application to uttar pradesh. The indian stamp act of 1899 2 of 1899, is an inforce act of the government of india for the charging of stamp duty on instruments recording transactions. Stamp duty on indemnity bond statewise in india po tools. Be it enacted by the legislative assembly of the state of tamil nadu in the sixtyfourth year of the republic of india as follows. However, the chief minister had announced the relief on december 4, 2016, which has been.
To curb tax evasion, the government through finance act 2019 amended the indian stamp act, 1899. An act to consolidate and amend the law relating to stamp duties in the state of uttar pradesh. Department of registration and stamps, madhya pradesh. Stamp law revenue department, government of himachal. Process of acquiring estamp papers for property registration. Nda 2033 application date 20 registerable document description 35 stamp duty amount property description not. For authoritative text, please contact the relevant state department concerned or refer to the latest. In accordance with the indian stamp act 1899 read with the laws for stamp duty of respective states and union territories stamp duty is. Negotiable warehouse receipts not liable to stamp duty. Like karnataka, delhi, maharashtra and gujarat, andhra pradesh is yet to acquire its own stamp duty act. Principal acts may or may not include subsequent amendments. The indian stamp the uttar pradesh sanshodhan laws of india. It is hereby enacted in the fiftyninth year of the republic of india as followschapter i.
Section 331 in the indian stamp act, 1899 1 every person having. It is hereby enacted in the fiftysecond year of the republic of india as follows. The indian stamp act as applicable in andhra pradesh state a india. Welcome to official web site of uttar pradesh government. Procedure of registration for small scale industries. Stamp for the purposes of the stamp act and rules made there under. Note the articles in schedule ib are numbered so as to correspond with similar articles in schedule i of act no. All bareacts central uttar pradesh gujarat statutes karnataka statutes m. This is according to the indian stamp act, 1899, which extends to the whole of india except the state of jammu and kashmir. Stamp rules as applicable in uttarakhand department of stamps. P shall continue to be used for payment of duty till. Over the last century, there have been several changes, rules and amendments made to the indian stamp uttar pradesh amendment act. The indian stamp the uttar pradesh sanshodhan adhiniyam, 1970. However, this doesnt exclude the state from having a scheduletable on the various stamp duties it is entrusted to charge the people as applicable by the indian stamp act, 1899.