Applicability of Stamp Duty for Power of Attorney as applicable in States for representation before Income-tax department

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Applicability of Stamp Duty for Power of Attorney as applicable in States for representation before Income-tax department

 

 

 

 

Reference guide on Stamp Duty for Power of Attorney as applicable in States for representation before Income-tax department

Disclaimer:
The contents of the Table of Fees applicable for Power of Attorney are updated as on 23-09-2020.  No representation is made as to the accuracy or completeness of any information contained in this Table or found by following any link mentioned therein.  The Income Tax Department 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 for income tax representation as per respective State laws. In no event will the Income Tax Department be liable for any expense, loss or damage, whether indirect or consequential, arising out of or in connection with the Table and use thereof.

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
4 Bihar NA Not Available
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
Notification No. Leg. 20/2013 dated 1st October, 2013, Please see Article 48 – Clause (g)
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
Please see Article 48 – clause (h) of the Indian Stamp (Odisha Amendment) Act, 2014
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 Lakshadweep NA Not Available
2 Andaman and Nicobar NA Not Available
3 Ladakh NA Not Available
4 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
5 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.

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