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A Company has pay the stamp duty on Share Certificates issued to its shareholders. The applicability of Stamp Duty arises at the time of issue of Share Certificate. The Company has to ensure the required stamp duty is paid before the issue of share certificates to the shareholders.
The Share Certificates are not valid unless the stamp duty is paid on the same and the certificate carries the stamp or the reference to payment of stamp duty.
The stamp duty is to be paid as per the rates prescribed under the respective State Stamp Act of the state where the registered office of the company is situated.
RATES OF STAMP DUTY IN DIFFERENT STATES
State
Rate of Stamp Duty
Andhra Pradesh
₹0.30 for each Certificate
Arunachal Pradesh
₹5.00 for each Certificate
Assam
₹5.00 for each Certificate
Bihar
₹10.00 for each Certificate
Chhattisgarh
₹10.00 for each Certificate
Goa
₹10.00 for each Certificate
Gujarat
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Haryana
₹0.40 for each Certificate.
Himachal Pradesh
₹0.40 for each Certificate.
Jammu & Kashmir (J&K)
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Jharkhand
₹1.00 for each Certificate
Karnataka
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Kerala
₹1.00 for each Certificate
Madhya Pradesh
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Maharashtra
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Manipur
₹5.00 for each Certificate
Meghalaya
₹2.00 for each Certificate
Mizoram
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Nagaland
₹0.45 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Odisha (Orissa)
₹1.00 for each Certificate
Punjab
₹10.00 for each Certificate
Rajasthan
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Tamil Nadu
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Telangana
₹10.00 for each Certificate
Tripura
₹5.00 for each Certificate
Uttar Pradesh
₹1.00 for each Certificate
Uttarakhand
₹1.00 for each Certificate
West Bengal
₹0.60 for each Certificate
Union Territories
Rate of Stamp Duty
Chandigarh
₹0.40 for each Certificate
Dadra and Nagar Haveli
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
Daman and Diu
₹10.00 for each Certificate
National Capital Territory of Delhi (NCT of Delhi)
₹1.00 for every ₹1000 or a part thereof, of the value of the shares including the amount of premium, if any
