MCA Stamp Duty Rates for Form INC-2, INC-7, INC-29, MOA, AOA, SH-7
Stamp duty is to paid for incorporating of company which is a tax levied on the transactions.
The platform where companies are registered is termed as “The Ministry of Corporate Affairs” (MCA).
For incorporating a company, stamp duty is chargeable by state and according state-wise stamp duty is to be paid.
The Memorandum of Association(MOA) and Article of Association (AOA) are the two main charter documents of a company on which stamp duty is also paid. The MOA defines a company’s scope and the procedural aspect of internal management of a company. Whereas the AOA is a document which specified the rules and regulations to be complied by a company and also the purpose for which the company is incorporated.
Here is the detailed list containing state wise stamp duty rates of forms necessary to be filed.
Stamp Duty Rate of Delhi
Companies having share capital other than Section 8
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : 200
– Article of Association : 0.15% of authorized capital subject to a maximum stamp duty of Rs. 25 Lakh
– SH-7 : 0.15% of amount of increase in authorized capital subject t maximum of Rs. 25 Lakh
Companies not having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : 200
– Article of Association : 200
– SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of Haryana
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 15
– Memorandum of Association : 60
– Article of Association : 60 if authorized capital is less than or equal to Rs. 1 Lakh and 120 if authorized capital is greater than Rs. 1 Lakh
– SH-7 : NIL
Companies not having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 15
– Memorandum of Association : 60
– Article of Association : 60
– SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : 15
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of Maharashtra
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 100
– Memorandum of Association : 200
– Article of Association : 100 on every Rs. 5 Lakh of authorized capital or part thereof subject to a maximum of 50 lakh of stamp duty.
– SH-7 : Stamp duty shall be Rs. 1000 on every Rs. 5 Lakhs of amount of increase in authorized capital or part thereof subject to a maximum of 50 Lakhs of stamp duty.
However, in the case of increase of Authorised Capital beyond Rs. 2,50,00,00,000/- No Stamp Duty shall be payable.
Companies not having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 100
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : 100
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of Orissa
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : 300
– Article of Association : 300
– SH-7 : NIL
Stamp Duty Rate of Andhra Pradesh
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 20
– Memorandum of Association : 500
– Article of Association : 15% of the authorized capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5 Lakh
– SH-7 : 0.15% of amount of increase in authorized capital subject to a minimum of Rs. 1000/- and maximum of Rs. 5000/-
Companies not having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 20
– Memorandum of Association : 500
– Article of Association : 1000
– SH-7 : 1000
Stamp Duty Rate of Telangana
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 500
- Article of Association : 0.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs. 5 Lakh
- SH-7 : 0.15% of amount of increase in authorised capital subject to a minimum of Rs. 1000/- and a maximum of Rs. 5 Lakh
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : 1000
Stamp Duty Rate of Bihar
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 500
- Article of Association : 0.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakh of stamp duty.
- SH-7 : Stamp duty shall be higher of (i) or (ii)
- 1000/-
- 15% of amount of increased authorised capital subject to maximum of Rs. 5 lakh of stamp duty Less 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakh of stamp duty.
- However, if 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable.
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Jharkhand
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 5
- Memorandum of Association : 63
- Article of Association : 105
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 5
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Jammu and Kashmir
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 150
- Article of Association : 150 if authorised capital is less than equal to Rs. 1 Lakh and 300 if authorised capital other than section 8
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 150
- Article of Association : 150
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Tamil Nadu
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 200
- Article of Association : 300
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Puducherry
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 200
- Article of Association : 300
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Assam
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 15
- Memorandum of Association : 200
- Article of Association : 310
- SH-7 : NIL
Stamp Duty Rate of Meghalaya
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 100
- Article of Association : 300
- SH-7 : NIL
Stamp Duty Rate of Manipur
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 100
- Article of Association : 150
- SH-7 : NIL
Stamp Duty Rate of Nagaland
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 100
- Article of Association : 150
- SH-7 : NIL
Stamp Duty Rate of Tripura
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 100
- Article of Association : 150
- SH-7 : NIL
Stamp Duty Rate of Arunachal Pradesh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 200
- Article of Association : 500
- SH-7 : NIL
Stamp Duty Rate of Mizoram
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 100
- Article of Association : 150
- SH-7 : NIL
Stamp Duty Rate of Kerala
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : 1000
- Article of Association : for companies having Authorised Capital upto Rs. 10 lakh – Rs. 2,000/-, for companies having Authorised Capital above Rs.10 lakh and up to Rs. 25 Lakhs – Rs. 5000/-,
for companies having Authorised Capital above Rs. 25 lakh 0.5% of the Authorised Capital
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : 1000
- Article of Association : 2000
- SH-7 : NIL
Stamp Duty Rate of Lakshadweep
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : NIL
Stamp Duty Rate of Madhya Pradesh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 50
- Memorandum of Association : 2500
- Article of Association : 0.15% of authorised capital subject to minimum rupees 5000 and maximum of Rs. 25 lakh of stamp duty.
- SH-7 : it shall be 015% of amount increased authorised capital subject to minimum of Rs. 5000 and maximum of Rs. 25 lakh of stamp duty ( in case the last capital increase occurred on or after 16th Sept 14)
OR
0.15% of amount of existing authorised capital subject to minimum of Rs. 1000 and maximum of Rs. 5 lakh of stamp duty (in case the last capital increase occurred prior to 16 Sep 14)as the case may be
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 50
- Memorandum of Association : 2500
- Article of Association : 5000
- SH-7 : NIL
Stamp Duty Rate of Chhattisgarh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 0.15% of authorised capital or 1000, whichever is more subject to maximum of 5 lakh of stamp duty
- SH-7 : Stamp duty shall be higher of (i) or (ii):
- 1000/-
- 15% of amount of increased authorised capital subject to maximum of Rs. 5 lakh of stamp duty LESS 0.15% of amount of existing authorised capital subject to maximum of Rs. 5 lakh of stamp duty.
- However, if 0.15% of amount of existing authorised capital is Rs. 5 lakhs or more then no stamp duty shall be payable.
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Rajasthan
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 0.5% of authorised capital
- SH-7 : 0.2% of amount of increase in authorised capital subject to maximum stamp duty of Rs. 25 lakh
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 500
- SH-7 : NIL
Stamp Duty Rate of Punjab
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : 5000
- Article of Association : 5000 if authorised capital is less than equal to Rs. 1 Lakh and 10,000 if authorised capital is greater than Rs. 1 lakh
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : 5000
- Article of Association : 5000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 25
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Himachal Pradesh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : 60
- Article of Association : 60 if authorised capital is less than equal to Rs. 1 Lakh and 120 if authorised capital is greater than Rs. 1 Lakh
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : 60
- Article of Association : 60
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Chandigarh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : 500
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 3
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Uttar Pradesh
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 500
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : NIL
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Uttarakhand
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 10
- Memorandum of Association : 500
- Article of Association : 500
- SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : NIL
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of West Bengal
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : 60
– Article of Association : 300
– SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : 10
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of Karnataka
Companies having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 20
– Memorandum of Association : 1000
– Article of Association : 500 on every Rs. 10 lakh of authorised capital or part thereof
– SH-7 : 500 on every Rs. 10 lakh of amount of authorised capital or part thereof, subject to a minimum of 500
Companies not having share capital other than Section 8 –
– INC-2/INC-7/INC-29 : 20
– Memorandum of Association : 1000
– Article of Association : 500
– SH-7 : NIL
For Section 8 Companies –
– INC-2/INC-7/INC-29 : 20
– Memorandum of Association : NIL
– Article of Association : NIL
– SH-7 : NIL
Stamp Duty Rate of Gujarat
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 100
- Article of Association : 0.5% of authorised capital subject to maximum of 5 lakh
- SH-7 : Stamp duty shall be 0.5% of amount of increased authorised capital subject to maximum of rs. 5 lakh of stamp duty LESS 0.5% of amount of existing authorised capital subject to maximum of Rs. 5 lakh of stamp duty.
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 100
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Dadra and Nagar Haveli
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 1
- Memorandum of Association : 15
- Article of Association : 25
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 1
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Goa
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 50
- Memorandum of Association : 150
- Article of Association : Rs. 1000/- for every Rs. 5 lakh or part thereof authorised capital
- SH-7 : Rs. 1000/- for every Rs. 5 lakh of amount of increase in authorised capital or part thereof
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 50
- Memorandum of Association : 150
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 50
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Daman and Diu
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 150
- Article of Association : Rs. 1000/- for every Rs. 5 lakh or part thereof authorised capital
- SH-7 : Rs. 1000/- for every Rs. 5 lakh of amount of increase in authorised capital or part thereof
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 150
- Article of Association : 1000
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
Stamp Duty Rate of Andaman and Nicobar
Companies having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 200
- Article of Association : 300
- SH-7 : NIL
Companies not having share capital other than Section 8 –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : 200
- Article of Association : 300
- SH-7 : NIL
For Section 8 Companies –
- INC-2/INC-7/INC-29 : 20
- Memorandum of Association : NIL
- Article of Association : NIL
- SH-7 : NIL
