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Stamp duty on OPC Incorporation

May 02, 2017 by

While filing the incorporation documents of an OPC, the stamp duty paid on AOA, MOA and other documents differ from state to state.

Stamp duty is collected by the government which is payable for different types of documents as per the Stamp Act. Payment of stamp duty conveys the legality to the document which can be presented in courts as an authentic document.

The procedure of company formation is the same in any state of India, the only difference being the amount of stamp duty payable. In the process of incorporating an OPC stamp duty is payable on the following documents:

  • Form SPICe (includes INC-32, INC-33, INC-34): Stamp duty varies state to state
  • MOA (Memorandum of Association): Stamp duty payable varies state to state
  • AOA (Articles of Association): Stamp duty of AOA differs state to state and from authorised capital too.

State wise Stamp Duty

The list of stamp duty payable on various documents in different states:

S.no.

Name of the States

Form SPICe Fees

MOA

1.

Andhra Pradesh

20

500

2.

Arunachal Pradesh

10

200

3.

Assam

15

200

4.

Bihar

20

500

5.

Chhattisgarh

10

500

6.

Goa

50

150

7.

Gujarat

20

100

8.

Haryana

15

60

9.

Himachal Pradesh

3

60

10.

Jammu & Kashmir

10

150

11.

Jharkhand

5

63

12.

Karnataka

20

1000

13.

Kerala

25

1000

14.

Madhya Pradesh

50

2500

15.

Maharashtra

100

200

16.

Manipur

10

100

17.

Meghalaya

10

100

18.

Mizoram

10

100

19.

Nagaland

10

100

20.

Orissa

10

300

21.

Punjab

25

5000

22.

Rajasthan

10

500

23.

Tamil Nadu

20

200

24.

Telangana

20

500

25.

Tripura

10

100

26.

Uttar Pradesh

10

500

27.

Uttarakhand

10

500

28.

West Bengal

10

60

Union Territories

29.

Andaman and Nicobar

20

200

30.

Chandigarh

3

500

31.

Dadra and Nagar Haveli

1

15

32.

Daman and Diu

20

150

33.

Delhi

10

200

34.

Lakshadweep

25

500

35.

Puducherry

10

200

Stamp duty payable on AOA (Articles of Association)

S.no.

Name of the States

AOA

1.

Andhra Pradesh
  • companies having share capital- 0.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs
  • companies not having share capital- 1000

2.

Arunachal Pradesh
  • Companies having share capital- 500
  • Companies not having share capital- NIL

3.

Assam
  • Companies having share capital- 310
  • Companies not having share capital- NIL

4.

Bihar
  • Companies having share capital- 0.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty.
  • companies not having share capital- 1000

5.

Chhattisgarh
  • Companies having share capital- 0.15% of authorised capital or 1000, whichever is more subject to a maximum of 5 lakhs of stamp duty.
  • companies not having share capital- 1000

6.

Goa
  • companies having share capital- Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital
  • companies not having share capital- 1000

7.

Gujarat
  • companies having share capital- 0.5% of authorized capital subject to maximum of 5 lakhs
  • companies not having share capital- 1000

8.

Haryana
  • companies having share capital- 60 if authorised capital is less than or equal to Rs. 1 lakh

120 if authorised capital is greater than Rs. 1 lakh

  • companies not having share capital- 60

9.

Himachal Pradesh
  • companies having share capital- 60 if authorised capital is less than or equal to Rs. 1 lakh

120 if authorised capital is greater than Rs. 1 lakh

  • companies not having share capital- 60

10.

Jammu & Kashmir
  • companies having share capital- 150 if authorised capital is less than equal to Rs. 1 lakh and 300 if authorised capital is greater than Rs. 1 lakh
  • companies not having share capital- 150

11.

Jharkhand
  • Companies having share capital- 105
  • Companies not having share capital- NIL

12.

Karnataka
  • Companies having share capital- 500 on every Rs.10 lakhs of authorised capital or part thereof
  • companies not having share capital- 500

13.

Kerala
  • Companies having share capital- For Companies having Authorized Capital up to Rs. 10 Lakhs – Rs. 2,000/- For Companies having Authorized Capital above Rs. 10 Lakhs and up to Rs. 25 Lakhs- Rs. 5,000/- For Companies having Authorized Capital above Rs. 25 Lakhs - 0.5% of the Authorized Capital
  • companies not having share capital- 2000

14.

Madhya Pradesh
  • Companies having share capital- 0.15% of authorized capital subject to minimum of rupees 5000 and maximum of Rupees 25 lakh of stamp duty
  • companies not having share capital- 5000

15.

Maharashtra
  • Companies having share capital- 1000 on every Rs. 5 lakhs of authorised capital or part thereof subject to a maximum of 50 lakhs of stamp duty.
  • companies not having share capital- NIL

16.

Manipur
  • Companies having share capital- 150
  • companies not having share capital- NIL

17.

Meghalaya
  • Companies having share capital- 300
  • companies not having share capital- NIL

18.

Mizoram
  • Companies having share capital- 150
  • companies not having share capital- NIL

19.

Nagaland
  • Companies having share capital- 150
  • companies not having share capital- NIL

20.

Orissa
  • Companies having share capital- 300
  • companies not having share capital- NIL

21.

Punjab
  • Companies having share capital- 5000 if authorised capital is less than equal to Rs. 1 lakh and 10,000 if authorised capital is greater than Rs. 1 lakh
  • companies not having share capital- 5000

22.

Rajasthan
  • Companies having share capital- 0.5% of authorised capital
  • companies not having share capital- 500

23.

Tamil Nadu
  • Companies having share capital- 300
  • companies not having share capital- NIL

24.

Telangana
  • Companies having share capital- 0.15% of the authorized capital subject to a minimum of Rs.1000/- and a maximum of Rs.5 lakhs
  • companies not having share capital- 1000

25.

Tripura
  • Companies having share capital- 150
  • companies not having share capital- NIL

26.

Uttar Pradesh
  • Companies having share capital- 500
  • companies not having share capital- NIL

27.

Uttarakhand
  • Companies having share capital- 500
  • companies not having share capital- NIL

28.

West Bengal
  • Companies having share capital- 300
  • companies not having share capital- NIL

Union Territories

29.

Andaman and Nicobar
  • Companies having share capital- 300
  • companies not having share capital- 300

30.

Chandigarh
  • Companies having share capital- 1000
  • companies not having share capital- 1000

31.

Dadra and Nagar Haveli
  • Companies having share capital- 25
  • companies not having share capital- NIL

32.

Daman and Diu
  • Companies having share capital- Rs. 1000/- for every Rs. 5 lakhs or part thereof authorized capital
  • companies not having share capital- 1000

33.

Delhi
  • Companies having share capital- 0.15% of authorised capital subject to a maximum stamp duty of Rs. 25 lakhs of stamp duty
  • companies not having share capital- 200

34.

Lakshadweep
  • Companies having share capital- 1000
  • companies not having share capital- NIL

35.

Puducherry
  • Companies having share capital- 300
  • Companies not having share capital- NIL

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