| 1. |
Affidavit |
Rupees Ten (Rs.10) |
Rs.7.00 |
| 2. |
Agreement |
- (a) If relating to sale of immovable property
- (b) If relating to an agreement giving authority to a promoter or developer, by whatever name called, for construction on, or sale of, or transfer (in any manner whatsoever) of, any immovable property โ
- (i) where the market value of the property does not exceed rupees thirty lakh
- (ii) where the market value of the property exceeds rupees thirty lakh but does not exceed rupees sixty lakh
- (iii) where the market value of the property exceeds rupees sixty lakh but does not exceed one crore
- (iv) where the market value of the property exceeds rupees one crore but does not exceed rupees one and half crore
- (v) where the market value of the property exceeds rupees one and half crore but does not exceed rupees three crore
- (vi) where the market value of the property exceeds rupees three crore
|
- Rupees five thousand
- Rupees seven thousand
- Rupees ten thousand
- Rupees twenty thousand
- Rupees forty thousand
- Rupees seventy five thousand
Rs. 7.00 |
| 3. |
Bond |
4% of value secured |
Under Article A |
| 4. |
Conveyance |
- 5% on market value in Panchayet Area
- 6% on market value in Municipal Areas, Corporation Areas and notified area other than those included in 23(a) and specified mouzas or blocks of South 24 Parganas and North 24 Parganas which are distributed over three action areas of New Town Kolkata Development Authority and divided into a number of blocks.
- 1% Additional Stamp Duty in both urban and rural areas, if the market value exceeds rupees one crore.
|
1% of the market value subject to a minimum of Rs.50. |
| 5. |
Exchange of property |
Same duty as conveyance (No. 23) on market value of the property of greatest value |
Same as above |
| 6. |
Further Charge |
- (b) When such mortgage is one of the description referred to in clause (b) of Art no 40 (that is, without possession) โ
- (ii) if possession is not given
- Rupees Ten for every Rs. 500 or part thereof, for an amount secured by such deed, subject to the maximum of Rs. 1 lac.
|
Same as Conveyance subject to a maximum of Rs. 55,000 |
| 7. |
Gift |
- (1) When made to a member of a family โ 0.5% of the market value of the property
- (2) When made to others โ Same duty as conveyance (No.23) on market value
|
Same as above with no cap |
| 8. |
Lease |
- (a) Whereby such Lease the rent is fixed and no premium is paid or delivered โ
- (i) where the lease purports to be for a term not exceeding one year
- (ii) where the lease purports to be for a term exceeding one year but not exceeding ten years
- (iii) where the lease purports to be for a term exceeding ten years but not exceeding thirty years
- (iv) where the lease purports to be for a term exceeding thirty years and for any term renewed
- (b) Where such lease is granted for a fine or premium, or for money advanced, or for security charges advanced, and where no rent is reserved โ
- (i) where the lease purports to be for a term not exceeding thirty years
- (ii) where the lease purports to be for a term exceeding thirty years and for any term renewed or in perpetuity or where no term is mentioned
- (c) Where such lease is granted for a fine or premium, or for money advanced, or for development charges advanced, or for security charges advanced, in addition to rent reserved โ
- (i) where the lease purports to be for a term not exceeding thirty years
- (ii) where the lease purports to be for a term exceeding thirty years and for any term renewed or in perpetuity or where no term is mentioned
|
Same as above |
| 9. |
Partition |
0.5% of the market value of the separated share or shares of the property |
Same as above |
| 10. |
Power of Attorney |
- (g) When given to a promoter or developer, by whatever name called, for construction on, or sale of, or transfer (in any manner whatsoever) of, any immovable property โ
- (i) where the market value of the property does not exceed rupees thirty lakh โ Rupees five thousand
- (ii) where the market value of the property exceeds rupees thirty lakh but does not exceed rupees sixty lakh โ Rupees seven thousand
- (iii) where the market value of the property exceeds rupees sixty lakh but does not exceed one crore โ Rupees ten thousand
- (iv) where the market value of the property exceeds rupees one crore but does not exceed rupees one and half crore โ Rupees twenty thousand
- (v) where the market value of the property exceeds rupees one and half crore but does not exceed rupees three crore โ Rupees forty thousand
- (vi) where the market value of the property exceeds rupees three crore โ Rupees seventy five thousand
|
Same as above |
| 11. |
Partnership |
- (a) Up to Rs. 500 โ Rs. 20
- (b) Up to Rs. 10000 โ Rs. 50
- (c) Up to Rs. 50000 โ Rs. 100
- (d) Exceeding Rs. 50000 โ Rs. 150
|
Rs. 7.00 |
| 12. |
Surrender of the lease |
Rupees one hundred irrespective of the term of lease |
Exemption: Surrender of the lease, when such lease is exempted from duty |
| 13. |
Transfer of Lease |
- (a) Govt. land in favour of family members as defined in Article 33 โ 0.5% on the market value of the property
- (b) In any other case โ Same as conveyance on the market value of the property
|
Same as conveyance |
