Applicability of Stamp Duty on Power of Attorney for representation before the Income Tax & Other Departments in India
| Reference guide on Stamp Duty for Power of Attorney as applicable in States for representation before Income-tax department | ||||
S.No. |
State |
Amount |
Applicable Provision |
Website Link |
1 |
Andhra Pradesh |
25 |
Stamp Act Schedule Annexure Schedule 1A |
http://registration.ap.gov.in/# |
2 |
Arunachal Pradesh |
20 |
Clause 48 of Schedule 1 of the Indian Stamp Act, 1899 (As applicable to Arunachal Pradesh), 2007 |
https://www.indiacode.nic.in/bitstream/123456789/10889/1/the_indian_stamp_act%2C_1899_%28act_no._2_of_1899%29_in_its_application_to_arunachal_pradesh.pdf |
3 |
Assam |
100 |
Notification No. I.GL.33/2003/7 dated 17th September, 2004 |
https://legislative.assam.gov.in/sites/default/files/swf_utility_folder/departments/legislative_medhassu_in_oid_3/menu/document/The%20Indian%20Stamp%20%28Assam%29%20%28Amendment%29%20Act%2C%202004..pdf |
5 |
Chhattisgarh |
20 |
Schedule 1A of Indian Stamp Act as applicable to Chhattisgarh |
https://www.cgstate.gov.in/web/registration-stamps/10 |
6 |
Delhi |
50 |
Schedule 1-A of Delhi Stamp Act |
http://revenue.delhi.gov.in/wps/wcm/connect/doit_revenue/Revenue/Home/Registration+Acts+and+Rules/ |
7 |
Goa |
100 |
The Indian Stamp (Goa Amendment) Act 2013 which has been passed by the legislative assembly of Goa on 02-05-2013 and assented to by the Governor of Goa on 21-05-2013. |
https://www.goa.gov.in/wp-content/uploads/2019/12/3.-Revised-rates-for-service-charges.pdf |
8 |
Gujarat |
300 |
Gujarat Stam (Amendment) Act 1958 – Schedule -1A Amendment |
https://stampsregistration.gujarat.gov.in/cir/circlar-04082019 |
9 |
Haryana |
100 |
The Indian Stamp (Haryana Amendment) Act, 2018 |
https://tcpharyana.gov.in/Notifications_Judgements/The%20Indian%20Stamp%20Act%20No.%2017%20of%202013%20Revenue%20Department.pdf
|
10 |
Himachal Pradesh |
200 |
The India Stamp (Himachal Pradesh Amendment Bill) 2014 assented to by Governor, Himachal Pradeshon 27th January, 2014 |
https://himachal.nic.in/WriteReadData/l892s/10_l892s/24%20THE%20INDIAN%20STAMP%20(HIMACHAL%20PRADESH%20AMENDMENT)%20ACT,%201952-53117146.pdf |
11 |
Jharkhand |
31.5 |
Schedule 1A of Indian Stamp Act as applicable to Jharkhand State |
http://regd.jharkhand.gov.in/jars/website/ |
12 |
Karnataka |
200 |
The Karnataka Stamp Act 1957. 1957: KAR.ACT.34 |
http://dpal.kar.nic.in/pdf_files%5CSTAMP%20ACT.pdf |
13 |
Kerala |
600 |
The Kerala Stamp Act, 1959 Amended by Finance Act 2019 |
http://keralaregistration.gov.in/pearlpublic/downloads/Stamp%20Duty%20&%20Fees.pdf |
14 |
Madhya Pradesh |
1000 |
The Indian Stamp (Amendment) Bill, 2014 |
https://www.mpigr.gov.in/pdf/Stamp_Duty_and_Registration_Fee_Chart.pdf |
15 |
Maharashtra |
500 |
Maharashtra Stamp Act, 1958 |
https://lj.maharashtra.gov.in/Site/Upload/Acts/H%202351%20(Maharashtra%20Stamp%20Act).pdf |
16 |
Manipur |
3.6 |
As per Schedule 1 of The Indian Stamp (Manipur Amendment) Act 1979 further amended in 2011 |
https://www.indiacode.nic.in/bitstream/123456789/13344/1/the_indian_stamp_%28manipur_amendment%29_act%2c_1979.pdf |
17 |
Meghalaya |
5 |
The Collection of Meghalaya Acts and Ordinances for 1993 published on the govt website of Meghalaya. |
http://meglaw.gov.in/acts/Collection%20of%20Meghalaya%20Acts%20and%20Ordinances%201993.pdf |
18 |
Mizoram |
5 |
The Indian Stamp (Mizoram Amendment) Act, 1996 and 2016 |
https://www.icsi.edu/media/portals/86/bare%20acts/stamp%20acts/MIZORAM%20ACT.pdf |
19 |
Nagaland |
10 |
The Indian Stamp (Nagaland Amendment) Act, 1989 |
https://www.nagaland.gov.in/Nagaland/UsefulLinks/The%20Indian%20Stamp%20Duty%20(Nagaland%20Amendment)%20Act,%201989.pdf |
20 |
Odisha |
20 |
Clause 48 of Schedule 1-A, Amendment Act 2014 |
http://lawodisha.gov.in/files/acts/act_13499_1478583119.pdf
|
21 |
Puducherry |
100 |
Obtained from the Govt of Puducherry Registration Department website. |
http://itestweb.in/pdy30/fees-all-services |
22 |
Punjab |
1000 |
Notification on the Punjab Govt Website |
https://revenue.punjab.gov.in/sites/default/files/Document%20wise%20detail%20of%20Stamp%20Duty.pdf |
23 |
Rajasthan |
50 |
Rajasthan Stamp Act 1998 |
https://igrs.rajasthan.gov.in/writereaddata/Portal/Images/pdf/Rajasthan_Stamp_Act__1998.pdf |
24 |
Sikkim |
10 |
Registration and stamp duty. |
https://southsikkim.nic.in/administrative-setup/collectorate/registration-section/ |
25 |
Tamilnadu |
500 |
Tamilnadu Stamp Act, 2019 |
http://www.stationeryprinting.tn.gov.in/extraordinary/2019/7_Ex_IV_1_E.pdf |
26 |
Telangana |
20 |
Telangana Stamp Act Schedule 1A |
https://registration.telangana.gov.in/readyReckoner.htm |
27 |
Tripura |
15 |
Tripura Online Registration Sysytem |
https://registration.tripura.gov.in/download/FeeRegistration.pdf |
28 |
Uttar Pradesh |
20 |
Stamp and Registration department UP |
https://igrsup.gov.in/prernadoc/menu_home/info/newStampFeeDetailTable.pdf |
29 |
Uttarakhand |
10 |
The Indian Stamp Act 1899 (As applicable in Uttarakhand) |
https://registration.uk.gov.in/files/2(1)_The_Indian_Stamp_Act,_1899.pdf |
30 |
West Bengal |
6 |
The Indian Stamp Act 1899 (As applicable in West Bengal) |
https://wbregistration.gov.in/(S(j3e5bng3ik3y20r1tc35jjxs))/writereaddata/the_indian_stamp_act.pdf |
S.No. |
Union Territories |
Amount |
Applicable Provision |
Website Link |
1 |
Jammu and Kashmir |
100 |
Stamp Act SVT. 1977 (Act No. XL of Svt. 1977) |
https://www.indiacode.nic.in/bitstream/123456789/9209/1/stamp_act%2c_samvat_1977.pdf |
2 |
Dadra and Nagar Haveli |
NA |
Not Available |
|
6 |
Chandigarh |
1000 |
Indian Stamp Act (Punjab Amendment) 1994 and 1998 were extended to Chandigarh vide notification. (G.S.R. 716E. Dated: 15.11.2007) |
https://www.mha.gov.in/sites/default/files/161_indian_stamp_punjab_amendment_28082017.PDF |
7 |
Daman and Diu |
100 |
The Indian Stamp (Goa Amendment) Act 2013 which has been passed by the legislative assembly of Goa on 02-05-2013 and assented to by the Governor of Goa on 21-05-2013. |
https://www.goa.gov.in/wp-content/uploads/2019/12/3.-Revised-rates-for-service-charges.pdf |
| Note: | ||||
- Payment of stamp duty for issuing Power of Attorney by residents of foreign countries shall be as per the laws prevailing in the country of their residence.
- The contents of the Table of Fees applicable for Power of Attorney are updated as on 31.12.2020.
- No claim is made by us as to the accuracy or completeness of any information contained in this Table or found by following any link mentioned therein
- www.TheTaxTalk.com shall not be liable for any errors or omissions in this information nor for the availability thereof.
- It is not intended to be legal advice on any particular matter. Users are expected to diligently verify and pay the applicable stamp duty for a valid Power of Attorney as per respective State laws. In no event, www.TheTaxTalk.com shall be liable for any expense, loss or damage, whether indirect or consequential, arising out of or in connection with the Table and use thereof.
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