Applicability of Stamp Duty on Power of Attorney for representation before the Income Tax & Other Departments in India

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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
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
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:
  1. 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.
  2. The contents of the Table of Fees applicable for Power of Attorney are updated as on 31.12.2020.
  3. 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
  4. www.TheTaxTalk.com shall not be liable for any errors or omissions in this information nor for the availability thereof.
  5. 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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