Levy of Stamp Duty and Registration Fees in karnataka

Sl.
No.

	Description of document	Article No. under which Stamp Duty Chargeable	Amount in Rupees	Article No. under which Registration Fees payable	Amount in Rupees
1	Adoption Deed	3	500	V	200
2	Affidavit	4	20	---	---
3	Agreement relating to sale of immovable property
	(i) with possession	5(e)(i)	@ 5%	I-Note 7(a)	1%
	(ii) without possession	5(e)(ii)	@ 0.1% on market value equal to the amount of consideration Min.500, Max.20,000	I-Note 7(b)	Rs.20
	(iii) Joint Development Agreement	5(f)	@1% Max. 15 Lacs	I-Note 12	0 %
	(iv) If not otherwise provided for	5(j)	Rs. 200	---	Rs. 100
4	Agreement relating to D.T.D.	6	@0.1% min. 500,max.50,000	I-Note(1a)(iii)	0.1% Min 100 max.10,000
5	Conveyance	20(1)	@ 5 % on the market value+ Surcharge + cess	I	1%
6	Conveyance (flats/apts.)	20(2)	@ 5 % on the market value+ Surcharge + cess	I	1%
7	Conveyance on TDR	20(7)	@ 1 % on Market value or consideration which ever is higher	I	1%
8	Exchange	26	@ 5 % on the market value+ Surcharge + cess	I	1%
9	Gift	28
	(i) If Donee is not a family member	28(a)	@ 5 % on the market value+ Surcharge + cess	I	1%
	(ii) If Donee is a specified family member	28(b)	A fixed duty of Rs.1000 + surcharge & cess	I-Note-11	Fixed fee of Rs.500
10	Lease	30
	(i) Upto 1 year residential	30(1)(i)	@ 0.5% on the total rent paid max.500	I - Note-3	100
	(ii) Upto 1 year commercial and industrial	30(1)(ii)	@ 0.5% on the total rent paid	I - Note-3	0.5% (min Rs. 100)
	(iii) > 1yr < 10 years		1% on AAR/advance/premium/deposit	I - Note-3	0.5% (min Rs. 100)
	(iv) > 10yrs < 20 years		@2% on AAR/advance/premium/deposit	I - Note-3	0.5% (min Rs. 100)
	(v) > 20yrs < 30 years		@3% on AAR/advance/premium/deposit	I - Note-3	0.5% (min Rs. 100)
	(vi) > 30 yrs		As per Art 20(1) on Market value or AAR/advance/premium/deposit/whichever is higher	I - Note-3	1%
11	Mortgage	34
	(i) If possession of property is given	34(a)	@ 5 % on the amount + surcharge	I	1%
	(ii) If possession of property is not given	34(b)	0.5% for every Rs. 100 or Part there of	I-Note(1a)(i)	0.5% Subject to a max. of 10,000
12	Partition	39
	(a)NA property
	(1) Municipal Limit		Rs.1000 per share	IV(a)	Rs.500/-
	(2) Panchayat Limit		Rs.500 per share	IV(a)	Rs.250/-
	(b) Agri Land		Rs.250 per share	IV(a)	Rs.50/-
	(c) Movable property		Rs.250 per share	IV(a)	Rs.100/-
	(d)Combination of above		Maximum of above per share	IV(a)	Maximum of above per share
13	Power of Attorney	41
(a)	for the sole purpose of registration	41(a)	Rs.100	XXXI	Rs.100
(b)	Authorizing one or more person to act in single transaction	41(b)	Rs.100	IV	Rs.100
(c)	Authorizing more than 5 person	41(c)	Rs.100	IV	Rs.100
(d)	Authorizing more than 5 but less than 10	41(d)	Rs.200	IV	Rs.100
(e)	When given for consideration	41(e)	@ 5 %	I	1%
(ea)	When given to a promoter	41(ea)	@ 1% on MV of Property or consideration max.15 lacs	I-Note-3	1%
(eb)	i)When given to others	41(eb)	@ 5 %	I-Note(10)	1%
	ii)When given to specified family members	41(eb)	Rs.200	IV	Rs.100
(f)	In any other case	41(f)	Rs.200	IV	Rs.100
14	Re-conveyance of mortgage property	44	Rs.100	IV	Rs.100
15	Release	45
	(i) Release not between family members	45(a)	Rs. 5%	I	1%
	(ii) Between family members	45(b)	Rs.1000/-	II-Note-11	Rs.500
16	Settlement	48
	(i) If disposition of property other than family	48(A)(i)	@ 5 %	I	1%
	(ii) If disposition of property among the specified family members	48(A)(ii)	Rs.1000/-	I-Note-11	Rs.500/-
17	Surrender of Lease	51	Rs.100/-	II	Rs.100/-
18	Trust	54
	(i) Declaration of Trust- Concerning any money or amount conveyed by the author to the trust as corpus	54(A)(i)	Rs.1000/-	I	1%
	(ii) Concerning any immovable property owned by the author  and conveyed to the trust of which the author is the sole trustee	54(A)(ii)	Rs.1000/-	I	1%
	(iii) Concerning any immovable property owned by the author and conveyed to the trust of which the author is not a trustee or one of the trustees.	54(A)(iii)	@5% ( under article No. 20(1))	I	1%
	(iv) Revocation of Trust	54(B)	Max. Rs.200	III	Rs100/-
19	Will deed	No Article	NIL	VI	Rs.200/-
20	Deposit of a sealed cover containing a will	No Article	NIL	VIII	RS.1000/-