Beruflich Dokumente
Kultur Dokumente
1 2 3
2[1. Acknowledgement of,-
(b) 5[When exceeds Rs. 5,000/- Two rupees plus rupees two for
every thousand or part thereof]
6[subject to a maximum of
rupees one thousand]
(ii) a letter, article, document, parcel, package One rupee for every one hundred
or consignment, of any nature or description rupees or part thereof of the
whatsoever or by whatever name called, given amount charged therefore]
by a person, courier company, firm, or body of
persons whether incorporated or
unincorporated to the sender of such letter,
article, document, parcel, package or
consignment
2. Administration bond, including a bond given
under Section 6 of the Government Savings
Banks Act, 1873 (Central Act V of 1873) or
Section 289, 291, 375 or 376 of the Indian
Succession Act, 1925 (Central Act XXXIX of
1925),-
(a) Where the amount does not exceed Rs. The same duty as Bond (No. 12)
1,000 for such amount
(b) If relating to the purchase or sale of a One rupee for every rupees ten
Government security thousand or part thereof of the
value of the security at the time
of its purchase or sale, as the
case may be subject to a
maximum of rupees one
thousand
(c) If relating to the purchase or sale of
shares, scripts, stocks, bonds, debentures,
debenture stocks or any other marketable
security of a like nature in or of any
incorporated company or other body
corporate,-
(i) when such agreement or memorandum or One rupee for every rupees ten
an agreement is with or through a member or thousand or part of the value of
between members of Stock Exchange the security at the time of its
recognised under the Security Contracts purchase or sale, as the case
(Regulation) Act, 1956 (XLII of 1956) may be
(ii) in any other case One rupee for every rupees ten
thousand or part thereof of the
value of the security at the time
of its purchase or sale, as the
case may be]
11[(d)If relating to a transaction of lease-cum- The same duty as a conveyance
sale in connection with the allotment of a (No. 20) for a market value
building site, with or without building thereon, equal to the security deposit and
effected by the Bangalore Development the amount of average annual
Authority constituted under the Bangalore rent reserved under such
Development Authority Act, 1976 (Karnataka agreement]
Act No. 12 of 1976), the City Improvement
Trust Board, Mysore constituted under the City
of Mysore Improvement Act, 1903 (Mysore Act
No. 3 of 1903), the Karnataka Housing Board
constituted under the Karnataka Housing
Board Act, 1962 (Karnataka Act No. 10 of
1963), the Improvement Boards constituted
under the Karnataka Improvement Boards Act,
1976 (Karnataka Act No. 11 of 1976),
12[House Building Co-operative Societies
registered under the Karnataka Co-operative
Societies Act, 1959 (Karnataka Act No. 11 of
1959)], 13[or the allotment of industrial sheds
and plots by the Karnataka Industrial Areas
Development Board established under the
Karnataka Industrial Area Development Act,
1966 (Karnataka Act No. 18 of 1966), the
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Karnataka Small Scale Industrial Development
Corporation, the Karnataka State Industrial
Investment and Development Corporation and
the Karnataka State Electronic Development
Corporation, Registered as a Company under
the Companies Act, 1956 (Central Act No. 1 of
1956), or the allotment of land or site with or
without building to the market functionaries in
the yard by the Agricultural Produce Market
Committees constituted under the Karnataka
Agricultural Produce Marketing (Regulation)
Act, 1966 (Karnataka Act No. 27 of 1966)]
14[Municipal Corporation constituted under the
Karnataka Municipal Corporation Act, 1976
(Karnataka Act No. 24 of 1978), Municipal
Councils or Town Panchayats constituted under
the Karnataka Municipalities Act, 1964
(Karnataka Act No. 22 of 1964), Urban
Development Authorities constituted under the
Karnataka Urban Development Authorities Act,
1987 (Karnataka Act No. 34 of 1987), Gram
Panchayats, Taluk Panchayats and Jilla
Panchayats constituted under the Karnataka
Panchayat Raj Act, 1993 (Karnataka Act No. 14
of 1993)] and such other authorities as may be
specified by the Government
14[(da)Where any instrument of lease-cum- The duty payable shall be as a
sale effected by the Bangalore Development conveyance [No. 20(3)] for the
Authority constituted under the Bangalore market value equal to the
Development Authority Act, 1976 (Karnataka security deposit and the amount
Act No. 12 of 1976), the Karnataka Housing of average annual rent reserved
Board constituted under the Karnataka under such agreement]
Housing Board Act, 1962 (Karnataka Act No.
10 of 1963) pertaining to premises of a Flat or
Apartments
15[2[(e)If relating to sale of immovable
property wherein part performance of the
contract,-
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Explanation-II,- For the purpose of clause (e) 184[Provided that the duty paid
and clause (h) where subsequently conveyance on power of attorney under
or mortgage as the case may be, is executed Articles 41 (e) or 41 (eb), as the
between the same parties in pursuance of such case may be, is adjustable
agreement or its records or memorandum, the towards the duty payable on
stamp duty, if any, already paid and recovered agreement for sale under Article
on the agreement or its record or 5(e) or instrument of sale or
memorandum shall be adjusted towards the transfer, as the case may be,
total duty leviable on the conveyance or executed between the same
mortgage, as the case may be parties and in respect of the
same property.]]
24[Explanation I xxxxxxxxxx].
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Exemptions: Agreement or Memorandum of
Agreement, -
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209[173(2) the pawn or pledge of moveable
property, where such pawn or pledge has been
made by way of security for the repayment of
money advanced or to be advanced by way of
loan or an existing or future debt.
if such loan or debt is repayable on demand or
otherwise,-
(i) where the loan amount exceeds rupees one 0.1 per cent on the loan or
lakh but does not exceed rupees ten lakhs debt amount
(ii) where the loan amount exceeds rupees ten 0.2 per cent on the loan or
lakhs debt amount subject to a
maximum of rupees ten lakhs]]
(a) where the amount does not exceeds Rs. The same duty as a Bond (No.
1,000 12) for such amount
Exemptions:
(a) If the property, which is the subject matter The same duty as the
of award, is immovable property. conveyance [under Article
20(1)] on the market value of
the such property, or
consideration, whichever is
higher.
(i) Where the amount or market value of the 3/4% of the amount or market
property, as set forth in the award, does not value.
exceed Rupees fifty lakhs.
(ii) Where the amount or market value of the Rupees thirty seven thousand
property exceeds rupees fifty lakhs but does not five hundred plus 1/ 2% of the
exceed rupees five Crores. amount or market value
exceeding Rupees fifty lakhs.
(iii) Where the amount or market value of the Rupees thirty seven thousand
property exceeds rupees five Crores. five hundred plus two lakhs
twenty five thousand plus
1/4% of the amount or market
value exceeding Rupees five
crores.]
46[12. Bond, defined by Section 2(1)(a), not
being otherwise provided for by this Act, or by
the Karnataka Court Fees and Suits Valuation
Act, 1958,-
(a) where the amount or value secured does not 174[fifty paise] for every rupees
exceed Rs. 1,000 one hundred rupees or part
thereof
(b) where it exceeds Rs. 1,000 The same duty as under clause
(a) for the first rupees one
thousand and for every rupees
five hundred or part thereof in
excess of rupees one thousand:
175[two rupees and fifty paise]
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object of public utility, shall not be less than a
specified sum per mensem]
13. Bottomry bond, that is to say, any The same duty as a Bond (No.
instrument where by the master of a seagoing 12) for such amount
ship borrows money on the security of the ship
to enable him to preserve the ship or prosecute
her voyage.
47[14 Cancellation of instruments.-
(a) where the purchase money does not exceed One rupee
Rs. 10
(b) where the purchase money exceeds Rs. 10 One rupee and fifty paise
but does not exceed Rs. 25
18. Charter party, that is to say, any instrument 195[rupees one hundred]
(except an agreement for the hire of a tug-
steamer) whereby a vessel or some specified
principal part thereof is let for the specified
purposes of the charter, whether it includes a
penalty clause or not
10[18-A. Clearance list, (1) relating to the The sum of duties chargeable
transactions for the purchase or sale of under Article No. 5(b) or Article
Government securities submitted to the clearing No. 37(c), as the case may be
house of a stock exchange in respect of each of the entries
in such list on the value of the
securities calculated at the
making up price or the contract
price as the case may be
(2) relating to the transactions for the purchase The sum of duties chargeable
or sale of a share, scrip, stock, bond, debenture, under Article 5(c)(i) or Article
debenture stock or other marketable security of No. 37(b), as the case may be
a like nature in or of any incorporate company or in respect of each of the entries
other body corporate submitted to the clearing in such list on the value of the
house of a stock exchange recognised under the securities calculated at the
Securities Contracts (Regulation) Act, 1956 making up price or the contract
price as the case may be
(3) relating to the transactions for the purchase The sum of duties chargeable
or sale of a share, scrip, stock, bond, debenture, under Article 5(c)(i) or Article
debenture stock or other marketable security, of No. 37(b), as the case may be
a like nature in or of any incorporated company in respect of each of the entries
or body corporate, submitted to the clearance in such list on the value of the
house of a stock exchange, not recognised under securities calculated at the
the Securities Contract (Regulation) Act, 1956 making up price or the contract
price as the case may be]
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57[***]
EXPLANATION:
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share in the common areas
(b) 'Unit' includes flat, apartment, tenement,
block or any other unit by whatever name
called, constructed or under construction in
accordance with the sanctioned plan by the
authority competent to sanction a building plan
under any law for the time being in force;
68[(c) xxxxxxxx]]
69[(3) Where any instrument of conveyance is The duty shall be payable at the
effected by the Bangalore Development rates specified under clause (2)
Authority constituted under Bangalore of Article 20 on the amount or
Development Authority Act, 1976 (Karnataka value of consideration as set
Act No. 12 of 1976) the Karnataka Housing forth in the instrument:
Board constituted under the Karnataka Housing
board Act, 1962 (Karnataka Act No. 10 of 1963)
pertaining to premises of Flat or Apartment
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value of the corresponding
portion of the property leading
to such Transferable
Development Rights, which is
the subject matter of
conveyance; or consideration
for such conveyance; whichever
is higher.]
217[Provided that, if the proper
duty is paid under clause (ec) of
Article 41 on Power of Attorney,
executed by and between the
same parties and in respect of
the same property, then the
duty payable on the
corresponding conveyance
under Article 20(7), shall not
exceed rupees two hundred.]
79[21. Copy of extract, certified to be true copy
or extract by or by order of any public officer
and not chargeable under the law for the time
being in force relating to the Court Fees,-
(i) if the original was not chargeable with duty, Five rupees
or if the duty with which it was chargeable does
not exceed five rupees
Exemptions. -
(a) if the duty with which the original The same duty as payable on
instruments is chargeable does not exceed the original
80[five hundred rupees]
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a cultivator when such lease is exempted from
duty
(a) where the amount does not exceed Rs. The same duty as a Bond (No.
1,000 12) for such amount
25. Divorce - Instrument of, that is to say, any 86[One hundred rupees]
instrument by which any person effects the
dissolution of his marriage.
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(a) when the original mortgage is one of the The same duty as a Conveyance
description referred to in clause (a) of Article (No. 20) for a market value
No. 34 (that is, with possession). equal to the amount of the
further charge secured by such
instrument
(i) if at the time of execution of the instrument The same duty as a Conveyance
of further charge possession of the property is (No. 20) for a market value
given or agreed to be given under such equal to the total amount of the
instrument charge (including the original
mortgage and any further
charge already made) less the
duty already paid on such
original mortgage and further
charge
69[(ii) if possession is not given and not being a 87[Fifty paise for every one
hypothecation hundred rupees for the amount
of the further charge secured by
such instrument.]]
(a) where the donee is not a family member of The same duty as a Conveyance
the donor (No. 20) for a market value
equal to the market value of the
property which is the subject-
matter of the gift:
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(ii) If the property is situated
within the limits of City or
Town Municipal Council or
Town Panchayat area ............
Rupees three thousand;
(iii) If the property is situated
within the limits other than the
limits specified in items (i) and
(ii)..................... Rupees one
thousand:
Provided that, if the property is
situated in any of the
combinations of limits,
mentioned in items (i), (ii) and
(iii) above the duty payable
shall be the maximum of the
duties specified in items (i), (ii)
and (iii) above.]
29. Indemnity bond The same duty as a Security
Inspectorship deed - See Composition deed bond (No. 47) for the same
(No. 19) amount
91[(i) where the lease purports to be for a term fifty paise for every one
not exceeding one year in case of residential hundred rupees or part thereof
property. on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, subject to a
maximum of rupees five
hundred.
(ii) where the lease purports to be for a term fifty paise for every one
not exceeding one year in case of commercial hundred rupees or part thereof
or industrial property. on the total amount or value of;
the average annual rent,
premium, fine and money
advanced,
(iii) where the lease purports to be for a term one rupee for every one
exceeding one year and not exceeding ten hundred rupees or part thereof
years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced,
(iv) where the lease purports to be for a term two rupees for every one
exceeding ten years and not exceeding twenty hundred rupees or part thereof
years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced,
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(v) where the lease purports to be for a term three rupees for every one
exceeding twenty years and not exceeding hundred rupees or part thereof
thirty years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced,
(vi) where the lease purports to be for a term the same duty as conveyance
exceeding thirty years or in perpetuity or does under Article 20(1) on the total
not purport to be for any definite term amount or value of, average
annual rent, fine, premium and
money advanced; or on the
market value of the property;
whichever is higher.]
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deposit whether refundable or
adjustable towards the rent]
(i) where the lease purports to be for a term One rupee for every hundred
not exceeding ten years rupees or part thereof on the
average annual rent reserved,
subject to a maximum of rupees
two lakhs
(ii) where the lease purports to be for a term One rupee and fifty paise for
exceeding ten years every hundred rupees or part
thereof on the average annual
rent reserved, subject to a
maximum of rupees two lakhs
(b) where the lease is granted for a fine or One rupee and fifty paise for
premium or for money advanced and where no every hundred or part thereof
rent is reserved on the amount of such fine or
premium or advance as set
forth in the lease, subject to a
maximum of rupees two lakhs
(c) where the lease is granted for a fine or On rupee and fifty paise for
premium or for money advanced in addition to every hundred rupees or part
rent reserved thereof on the amount of such
fine or premium or advance as
set forth in the lease, in
addition to the duty which
would have been payable on
such lease, if no fine or
premium or advance had been
paid or delivered, subject to a
maximum of rupees two lakhs:
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(including a lease of trees for the production of
food or drink) without the payment or delivery
of any fine or premium, when a definite term is
expressed and such term does not exceed one
year or when the average annual rent reserved
does not exceed one hundred rupees.
94[xxxxxx]
(i) Where the lease purports to be for a term One percent on the amount of
not exceeding 30 years deposit as set forth in the lease
deed in addition to the duty,
which would have been payable
on such lease as per article
30(a), 30(b) or 30(c) as the
case may be.
(ii) Where the lease purports to be for a term Three percent on the amount of
exceeding 30 years deposit as set forth in the lease
deed in addition to the duty
payable as per article 30(a),
30(b) or 30(c) as case may be
or for an amount equal to the
market value of the property
whichever is higher.]
(i) where the lease purports to be for a term One rupee for every one
exceeding one year and not exceeding ten hundred rupees or part thereof
years. on the total amount or value of;
the average annual royalty and
average annual payment based
on the final price offer obtained
in the auction calculated on the
estimated average annual
production as per the approved
mining plan.
(ii) where the lease purports to be for a term Two rupees for every one
exceeding ten years and not exceeding twenty hundred rupees or part thereof
years on the total amount or value of;
the average annual royalty and
average annual payment based
on the final price offer obtained
in the auction calculated on the
estimated average annual
production as per the approved
mining plan.
(iii) where the lease purports to be for a term Three rupees for every one
exceeding twenty years and not exceeding hundred rupees or part thereof
thirty years on the total amount or value of;
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the average annual royalty and
average annual payment based
on the final price offer obtained
in the auction calculated on the
estimated average annual
production as per the approved
mining plan.
(iv) where the lease purports to be for a term Five rupees for every one
exceeding thirty years or in perpetuity or does hundred rupees or part thereof
not purport to be for any definite term. on the total amount or value of;
four times the average annual
royalty and four times the
average annual payment based
on the final price offer obtained
in the auction calculated on the
estimated average annual
production as per the approved
mining plan
Provided that in any case when
Mine Development And
Production Agreement (MDPA)
is duly stamped with the ad
valorem stamp required for
MDPA as well as for a mining
lease and a mining lease in
pursuance of such Mine
Development And Production
Agreement is subsequently
executed, the duty on such
mining lease shall not exceed
rupees fifty:
(ii) where the lease purports to be for a term Two rupees for every one
exceeding ten years and not exceeding twenty hundred rupees or part thereof
years on the total amount or value of;
the average annual royalty and
average annual payment as
share of value of mineral
calculated on the estimated
average annual production as
per the approved mining plan,
premium, money advanced,
security deposit and fine.
(iii) where the lease purports to be for a term Three rupees for every one
exceeding twenty years and not exceeding hundred rupees or part thereof
thirty years on the total amount or value of;
the average annual royalty and
average annual payment as
share of value of mineral
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calculated on the estimated
average annual production as
per the approved mining plan,
premium, money advanced,
security deposit and fine.
(iv) where the lease purports to be for a term Five rupees for every one
exceeding thirty years or in perpetuity or does hundred rupees or part thereof
not purport to be for any definite term. on the total amount or value of;
four times the average annual
royalty and four times the
average annual payment as
share of value of mineral
calculated on the estimated
average annual production as
per the approved mining plan,
premium, money advanced,
security deposit and fine; or on
the value of Estimated
Resources whichever is higher;
Provided that in any case when
Mine Development And
Production Agreement (MDPA)
is duly stamped with the ad
valorem stamp required for
MDPA as well as for mining
lease and a mining lease in
pursuance of such Mine
Development And Production
Agreement is subsequently
executed, the duty on such
mining lease shall not exceed
rupees fifty:
Explanation: (1) The term
"money advanced and security
deposit" in this Article means
and includes the money
advanced and security deposit
including performance
guarantee whether refundable
or adjustable towards any other
payments.
(2) "Value of Estimated
Resources" shall have the same
meaning as that in the Minerals
(Other than Atomic and Hydro
Carbons Energy Minerals)
Concession Rules, 2016.]
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(i) where the license purports to be for a term fifty paise for every one
not exceeding one year in case of residential hundred rupees or part thereof
property on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, subject to a
maximum of rupees five
hundred.
(ii) where the license purports to be for a term fifty paise for every one
not exceeding one year in case of commercial hundred rupees or part thereof
or industrial property on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, 200[subject to a
minimum of rupees fifty.]
(iii) where the license purports to be for a term one rupee for every one
exceeding one year and not exceeding ten hundred rupees or part thereof
years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, subject to a
minimum of rupees One
Hundred.
(iv) where the license purports to be for a term two rupees for every one
exceeding ten years and not exceeding twenty hundred rupees or part thereof
years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, subject to a
minimum of rupees two
hundred.
(v) where the license purports to be for a term three rupees for every one
exceeding twenty years and not exceeding hundred rupees or part thereof
thirty years on the total amount or value of;
the average annual rent,
premium, fine and money
advanced, subject to a
minimum of rupees three
hundred.]
2[33. Memorandum of Association of a 114[One thousand rupees]
Company, -
(a) if accompanied by Article of Association
under Section 26 of the Companies Act, 1956
(Central Act No. 1 of 1956)
(b) if not so accompanied The same duty as under Article
(No. 10) according to the share
capital of the company
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Section 25 of the Companies Act, 1956 (Central
Act No. 1 of 1956)].
(b) when possession is not given or agreed to 117[Fifty paise for every
be given as aforesaid 14[and not being a hundred rupees or part thereof
hypothecation] for the amount secured by such
deed]
(i) for every sum secured not exceeding Rs. 118[Ten rupees]
1,000
(ii) for every Rs. 1,000 or part thereof, secured 119[Ten rupees plus one rupee
in excess of Rs. 1,000 for every rupees one thousand
or part thereof in excess of
rupees one thousand]
(i) where the loan amount does not exceeds rupees ten for every rupees ten
rupees ten lakhs thousands or part thereof
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(ii) where the loan amount exceeds rupees ten rupees twenty for every rupees
lakhs ten thousands or part thereof,
subject to a maximum of rupees
ten lakhs.]
Exemptions. -
for every sum secured not exceeding Rs. 200 Fifty paise
and
for every sum secured not exceeding Rs. 100 120[Fifty paise]
and
for every Rs. 100 or part thereof secured in 120[Fifty paise]
excess of Rs. 100
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2[122[37. Note or Memorandum or record of
transactions (Electronic or otherwise).- Sent by
a broker or agent to his principal intimating the
purchase or sale on account of such principal or
effected by a trading member (agent) through
stock exchange or association or otherwise on
behalf of the client (principal) resident in the
State of Karnataka or otherwise
(b) Of any share, scrip, stock, bond, debenture, 227[Thirty paise for every ten
debenture stock or other marketable security of thousand or part thereof on the
a like nature, not being a government security. value of such security at the
time of its purchase or sale, as
the case may be.]
(d) Of securities other than those falling under 229[Thirty paise for every ten
clause (b) above, in respect of either delivery or thousand or part thereof]
non delivery based (jobbing and trading)
transactions
(e) Of futures and options trading, of securities 230[Thirty paise for every ten
other than those falling under clause (b) thousand or part thereof.]
above,:
Exemptions:
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an entry relating to which is required to be
made in clearance lists described in clauses (1),
(2) and (3) of Article 18-A.
(1) if the property is situated in the jurisdiction Rupees one thousand for each
of Municipal Corporation or Urban Development share
Authorities or Municipal Councils or Town
Panchayats
(2) If the property is situated in the areas other Rupees five hundred for each
than those mentioned in sub-clause (1) above share
(b) where the property involved in the partition Rupees two hundred and fifty
is agricultural land for each share
(c) where the property involved in the partition Rupees two hundred and fifty
is movable or money for each share
(d) where the property involved in the partition Maximum of the duties
belongs to any of the combinations of described in sub-clauses (a), (b)
categories mentioned in sub-clauses (a), (b) or (c) above for each share:]
and (c) above
2[40. Partnership. -
B. Reconstitution, -
C. Dissolution of, -
(a) where the property which belonged to one 221[Three per cent on] a market
partner or partners when the partnership value equal to the market value
commenced is distributed or allotted or given to of the property distributed or
another partner or partners allotted or given to partner or
partners under the instrument
of dissolution, in addition to the
duty which would have been
chargeable on such dissolution if
such property had not been
distributed or allotted or given.
(a) where the capital does not exceed rupees Rupees one thousand
ten lakhs
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(b) where the capital exceeds rupees ten lakhs, 222[Rupees one thousand plus
for every rupees five lakh or part thereof rupees five hundred for every
exceeding rupees ten lakhs rupees five lakhs or part
thereof, exceeding rupee ten
lakhs capital amount, subject to
a maximum of rupees ten lakhs]
(a) when executed for the sole purpose of 126[One hundred rupees]
procuring the registration of one or more
documents in relation to a single transaction or
for admitting execution of one or more such
documents
(b) when authorising one person or more to act 127[One hundred rupees]
in a single transaction other than the case
mentioned in clause (a)
(c) when authorising not more than five persons 128 [One hundred rupees]
to act jointly and severally in more than one
transaction or generally
(d) when authorising more than five but not 129[Two hundred rupees]
more than ten persons to act jointly and
severally in more than one transaction or
generally
130[(e) when given for consideration and or The same duty as a Conveyance
when coupled with interest and authorising the (under Article 20(1)) on
attorney to sell any immovable property consideration or on market
value of the property (which is
the subject matter of such
power of attorney), which ever
is higher]
164[191[Provided that the duty
paid on agreement for sale
under Article 5(e) or instrument
of sale or transfer as the case
may be, is adjustable towards
the duty payable on such power
of attorney under Article 41(e),
executed between the same
parties and in respect of the
same property.]]
(eb) when given to person other than the 134[135[136[The same duty as a
father, mother, wife or husband, sons, conveyance under Article 20(1)]
daughters, brothers, sisters in relation to the on the market value of the
executant authorising such person to sell property which is the subject-
immovable property situated in Karnataka State matter of power of attorney:
217[(ec) When given to person other than the The same duty as a conveyance
father, mother, wife or husband, sons, under Article 20(7) on the
daughters, brothers, sisters in relation to the market value of the property
executant authorising such person to sell which is the subject-matter of
Transferable Development Rights relating to Power of Attorney.]
immovable property situated in Karnataka State
168[(f) When executed by a principal or client rupees fifty
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for the sole purpose of authorizing rupees fifty
the agent or broker to carry out all lawful acts
and deeds relating to his / her trading
operations including sale / purchase of
marketable securities, transfer of securities
towards stock exchange, receiving / releasing
funds and securities from / to other parties on
behalf of the principal or client.
(a) the consideration for which the property was The same duty as a Conveyance
mortgaged does not exceed Rs. 1,000 (No. 20) for a market value
equal to the amount of such
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consideration as set forth in the
reconveyance
139[(b) in any other case One hundred rupees]
**140[(a) where the release is not between the The same duty as a Conveyance
family members [under Article No. 20(1)] on the
market value of the property
and or on the amount or value
of claim or part of claim
renounced, as the case may be
(which is the subject matter of
Release) or consideration for
such release, whichever is
higher.]
141[(b) where the release is between the family 223[(i) If the property is
members, - situated within the limits of
Bangalore Metropolitan Regional
Development Authority or
Bruhat Bangalore Mahanagara
Palike or City
Corporation......Rupees five
thousand;
(ii) If the property is situated
within the limits of City or Town
Municipal Council or Town
Panchayat area .............
Rupees three thousand;
(iii) If the property is situated
within the limits other than the
limits specified in items (i) and
(ii)......................Rupees one
thousand:
Provided that, if the property is
situated in any of the
combinations of limits,
mentioned in items (i), (ii) and
(iii) above the duty payable
shall be the maximum of the
duties specified in items (i), (ii)
and (iii) above.]
Explanation. - Family in relation to a person for
the purpose of clause (b) means husband, wife,
son, daughter, father, mother, brother
2[wife/children of predeceased brother] sister
142[husband/ children of predeceased sister],
wife of a predeceased son and children of a
predeceased son or predeceased daughter]
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143[(c) Release of mortgage rights or lien The same duty as a Bond (No.
12) subject to a maximum of
rupees one hundred]
46. Respondentia bond, that is to say, any The same duty as a Bond (No.
instrument securing a loan on the cargo laden 12) for the amount of the loan
or to be laden on board a ship and making secured
repayment contingent on the arrival of the
cargo at the port of destination
206[(a) when the amount secured does not Fifty paise for every rupees one
exceed rupees one thousand hundred or part thereof
48. Settlement, -
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(i) where the disposition is not for the purpose The same duty as a Conveyance
of distributing the property of the settler among (No. 20) for a market value
his family equal to the market value of the
property which is the subject-
matter of settlement:
145[(ii) where the disposition is for the purpose 223[(i) If the property is
of distributing the property of the settler among situated within the limits of
the members of his family:- Bangalore Metropolitan Regional
Development Authority or
Bruhat Bangalore Mahanagara
Palike or City
Corporation........................
Rupees five thousand;
(ii) If the property is situated
within the limits of City or Town
Municipal Council or Town
Panchayat area ........... Rupees
three thousand;
(iii) If the property is situated
within the limits other than the
limits specified in items (i) and
(ii)................. Rupees one
thousand:
Provided that, if the property is
situated in any of the
combinations of limits,
mentioned in items (i), (ii) and
(iii) above the duty payable
shall be the maximum of the
duties specified in items (i), (ii)
and (iii) above]
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concerned, in the instrument of
revocation, but not exceeding
two hundred rupees]
49. Share warrants - To bearer issued under One and a half times the duty
the Companies Act, 1956 (Central Act No. 1 of payable on a Conveyance (No.
1956) 20) for a market value equal to
the nominal amount of the
shares specified in the warrant
(a) when the duty with which the lease is The duty with which such deed
chargeable does not exceed twenty-two rupees is chargeable
and fifty paise
(i) if the duty on such bond, mortgage deed or The duty with which such bond,
policy does not exceed twenty-two rupees and mortgage deed; or policy of
fifty paise insurance is chargeable
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(c) of any property under Section 25 of the 149 [One hundred rupees]
Administrator Generals Act, 1963
169[(d) of any trust property from one trust to The same duty as a conveyance
another trust or from Trust to trustee or [under Article 20 (1)] on the
beneficiary, or from trustee to trust or trustee market value of the property
or beneficiary, as the case may be. (which is the subject matter of
such transfer) or consideration
for such transfer, whichever is
higher.
(a) Where the remaining period of lease does The same duty as conveyance
not exceed 30 years [No.20(1)] for a market value
equal to the amount of
consideration.
(b) Where the remaining period of lease The same duty as conveyance
exceeds 30 years. [No.20(1)] on the market value
of the property which is the
subject matter of transfer.]
(i) When the Trust is made exclusively for public Rupees One Thousand
religious and charitable purposes.
(ii) When the Trust is made for the Rupees One Thousand
management & custody of properties, for the
purpose of distributing the benefits/profits of
the property to the beneficiaries and where
there is no transfer/ disposition of property, in
any way.
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(iii) When the trust made involves the transfer/ The same duty as conveyance
disposition of property in any way; [under Article No. 20(1)] on the
amount and the market value of
the property, which is the
subject matter of such transfer /
disposition.]
_______________________________
3. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000 for the figure "10.000"
4. Substituted by Act No. 7 of 2000. w.e.f. 1-4-2000 for the words "One rupee"
7. Substituted by Act No. 10 of 1990. w.e.f. 1-4-1990 for the words "Thirty rupees"
8. Substituted by Act No. 8 of 2003. w.e.f. 1-4-2003 for the words "Forty-five rupees"
9. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000 for the words "Fifteen rupees"
15. Item (d) renumbered as Item (e) by Act No. 16 of 1981, w.e.f. 10-9-1980)
16. Proviso Inserted by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
(ii) exceeds Rs. 5,000 but does not exceed Rs. 20,000 Twenty rupees
(iii) exceeds Rs. 20,000 but does not exceed Rs. 50,000 One hundred rupees
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*Reference: (1 Explanation Inserted by Act No. 7 of 2007,
w.e.f. 1-4-2007)
1 [Explanation.-Where a reference of a Power of Attorney,
granted separately by the seller to the purchaser, in respect of
the property which is the subject matter of such agreement; is
made in the agreement, the possession of the property is
deemed to have been given for the purpose of this clause.]
(b) where such agreement or memorandum of an agreement
does not relate to monetary transactions or transactions not
susceptible to valuation in terms of money
Reference: Substituted by Act No. 9 of 2009, (w.e.f. 1-4-2009) 0.25 rupee for every one hundred rupees or part thereof on the
market value equal to the amount of consideration.
#[(f) If relating to giving authority or power to a developer by whatever name called, for construction or, development of, or
sale or transfer (in any manner whatsoever) any immovable property.
(2) Exceeds one crores and does not exceed two crores 20,000/-
(3) Exceeds two crores and does not exceed five crores 50,000/-
(4) Exceeds five crores and does not exceed ten crores 1,00,000/-
Reference: (Substituted by Act No. 9 of 2009, w.e.f. 1-4-2009)one rupee for every one hundred rupees or part thereof on the
market value of the property, or the estimated cost of construction or proposed construction or development or proposed
development of the property, as the case may be, (which is the subject matter of such transfer under the agreement in
accordance with the provisions of section 8 of the Karnataka Stamp Act 1957)or on the consideration for such transfer
whichever is higher:
#. Clause (1) Substituted by Act No. 7 of 2007, w.e.f. 1.4.2007 *Reference: (f) If relating to giving authority or power to a
promoter or developer by whatever name called, for construction or, development of, or sale or transfer (in any manner
whatsoever) of any immovable property, 1[situated in Karnataka State] 2[One thousand rupees] 1. Inserted by Act No. 6 of
1999, w.e.f. 1.4.1999. *2. Substituted by Act No. 8 of 2003 w.e.f. 1.4.2003 for the words 2[Two rupees for every hundred
rupees or part thereof on the market value of the property which is the subject-matter of agreement;
*Previous Reference: (Act No. 6 of 2001, w.e.f. 1.4.2001) [Five rupees for every hundred rupees or part thereof on the market
value of the property which is the subject-matter of agreement]; 'Previous Reference : (Act No. 5 of 1998, w.e.f. 1.4.1998)
Four rupees for every hundred rupees or part thereof on the market value of the property which is the subject-matter of
agreement, subject to a maximum of rupees four lakhs.
*Reference: (Substituted by Act No. 9 of 2009, w.e.f. 1-4-2009) Provided that, if the Proper stamp duty is paid under clause
(e), (ea) and (eb) of Article 41 on a power of attorney executed between the same parties in respect of the same property,
then the stamp duty under this article shall be as per Article 5(i)
22. Clause (i) and the entries relating thereto shall he renumbered as Clause (j) by (Second Amendment) Act No. 8 of 2010, w.e.f.
1-4-2010
23. Substituted for the words "Fifty rupees" by Act No. 9 of 2009, w.e.f. 1-4-2009.
25. Substituted for the words, brackets and letter "sub-clause (I)" by Act No. 7 of 2007, w.e.f. 1-4-2007
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27. Substituted by Act No. 6 of 1999, w.e.f. 1-4-1999 for the words "pawn, pledge or hypothecation"
28. Substituted for the Clauses "(a) and (b)" by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010.
30. In the Expatriation, Substituted for the words "in any judgment, decree or order of any court" by (Second Amendment) Act No.
8 of 2010, w.e.f. 1-4-2010.
31. Entries relating to Article 6, in clause (1), for sub-clauses (a) and (b) shall be substituted by Act 8 of 2003, w.e.f. 1-4-2003.
33. Substituted for the words "for the amount secured" by Act 8 of 2008, w.e.f. 1-8-2008.
34. Entries relating to Article 6, in clause (1), for sub-clauses (a) and (b) shall be substituted by Act 8 of 2003, w.e.f. 1-4-2003.
35. Proviso inserted alter clause (iv) by Act No. 7 of 2007, w.e.f. 1-4-2007.
36. Omitted by Act No. 6 of 1999, w.e.f. 1-4-1999 the words "whether attested or unattested"
38. Omitted by Act No. 6 of 1999. w.e.f. 1-4-1999 the word "hypothecation ".
39. Substituted for the "Exemption: Instruments of pawn or pledge of goods, if unattested" by Act No. 8 of 2008, w.e.f. 1-8-2008.
40. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000 for the words "Seventy-five rupees"
41. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "thirty rupees "
43. Substituted by Act No. 8 of 2003. w.e.f. 1-4-2003 for the words "Fifteen rupees"
44. Substituted for the words "One thousand rupees for every rupees five lakhs or part thereof by Act No. 6 of 2001, w.e.f. 1-4-
2001
[11. Award, that is to say, any decision in writing by an The same duty as a Bond (Article No. 12)
arbitrator or umpire, not being an award directing a partition on the Market Value of the property which
on a reference made otherwise than by an order of the Court is the subject matter of the award.]
in the course of a suit; On the amount or Market Value of the
property whichever is higher
**Previous Reference
^11. Award, that is to say, any decision in writing by an arbitrator or The same duty as a Bond (No. 12)
umpire, not being an award directing a partition on a reference made for such amount
otherwise than by an order of the Court in the course of a suit, -
(a) where the amount or value of the property to which the Forty rupees
award relates does not exceed Rs. 1,000
(b) if it exceeds Rs. 1,000 but does not exceed Rs. 5,000 and #[Five rupees]
#. Substituted for the words 'Two Rupees' by Act No. 8 of 2003, w.e.f. 1-4-2003
14. Cancellation - instruments of - (including any instrument by which any instrument previously #[One hundred rupees]]
executed is cancelled), if attested and not otherwise provided for. See also Release (No. 45), Revocation of Settlement (No. 48-
B), Surrender of Lease (No. 51), Revocation of Trust (No. 54-B)
# Substituted by Act No. 10 of 1990, w.e.f. 1.4.1990 for the words "thirty rupees.
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48. Substituted by (Second Amendment) Act No. 8 of 2010. w.e.f. 1-4-2010
49. Substituted for the word "Schedule" by Act No. 7 of 2007. w.e.f. 1-4-2007
50. Substituted for the words "See also" by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
51. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "Three hundred and thirty-five rupees"
52. Substituted for the words "six rupees." by Act 8 of 2003, w.e.f. 1-4-2003
53. Substituted by Act 8 of 2003, w.e.f. -4-2003 for the words "forty-five rupees."
55. Substituted for the words "Seven and a half percent" by Act No. 9 of 2009, w.e.f. 1-4-2009.
56. Proviso Omitted by Act No. 20 of 2009, and shall be deemed to have come into force w.e.f. 4-6-2009 5[Provided that where a
conveyance is backed by a valid title insurance policy issued by any Insurance Company recognized by Insurance Regulatory and
Development Authority, the duty shall be 7 % of the market value of the property.]
*Previous Reference:
* 1[202[3[(1)] For conveyance, as defined by clause (d) of Section 2, not being a transfer charged or exempted under No. 52, on the
market value of the property which is the subject-matter of conveyance, if the property is situated within the limits of, -
(ii) City Corporation or City or Town Municipal Council or any Town Panchayats 5[8% of the value]
(iii) Any area other than areas specified in items (i) and (ii) 8% of the value]]
4. Substituted by Act 8 of 2003, w.e.f. 1-4-2003 for the words "10% of the value."
5. Substituted by Act 8 of 2003, w.e.f. 1-4-2003 for the words "9% of the value."
*Previous Reference: Provided that in respect of any instrument of conveyance effected by the House Building Co-operative
Societies, registered under the Karnataka Co-operative Societies Act, 1959 (Karnataka Act No. 11 of 1959) insofar as it relates
to allotment of buildings or sites to their members, the duty shall be payable at the rates specified above on the amount or
value of consideration for such conveyance as set forth in the instrument:
61. Substituted for the words "first instrument" by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
62. Substituted for the words "nine per cent of the value" by Act 8 of 2003, w.e.f. 1-4-2003.
63. Substituted for the words "Eight per cent of the value" by Act No. 7 of 2006, w.e.f. 1-4-2006.
64. Substituted for the words, brackets and figures 'Seven and a half per cent" by Act No. 20 of 2009, and shall be deemed to have
come into force w.e.f. 4-6-2009.
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66. Inserted by Act No. 19 of 1994, w.e.f. 1-4-1994
I Does not exceed rupees 5,00,000 Four rupees for every hundred rupees or part thereof
II Exceeds rupees 5,00,000 but does Twenty thousand rupees plus six rupees for every hundred
hot exceed rupees 15,00,000 rupees or part thereof in excess of rupees 5,00,000
III Exceeds rupees 15,00,000 Eighty thousand rupees plus eight rupees or part thereof in
excess of 15,00,000
Reference: (Inserted by Act No. 19 of 1994, w.e.f. 1-4-1994).(c)' Promoter' means a promoter as defined in clause (c) of
Section 2 of Karnataka Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act,
(Karnataka Act 16 of 1973).
71. Substituted for the words, figures and brackets "Same duty as a conveyance [under Article 20(1)] on the market value of the
property" by Act No. 8 of 2008, w.e.f. 1-8-2008.
72. Substituted for the figure and symbol "5%" by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
73. Substituted for the words, figures and brackets "Same duty as a conveyance [under Article 20(1)] on the market value of the
property" by Act No. 8 of 2008, w.e.f. 1-8-2008
74. Substituted for the figure and symbol "5%" by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
Previous Reference: Act 8 of 2003, (From 1-4-2003 1[Ten per cent of the aggregate market value of
1. Substituted by Act 8 of 2003, w.e.f. 1-4-2003 for (ii) an amount equal to 0.7 per centum of the
the words "Ten rupees for every rupees one aggregate of the market value of the shares issued
thousand or part thereof, on the market value of the or allotted to the Resulting Company and the
property of the transferor company, located in State amount of consideration paid for such demerger
of Karnataka and transferred to the transferee whichever is higher.]
company on amalgamation
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(5) If relating to industrial machinery Two rupees for every rupees one hundred or part thereof Exemption. -
(ii) Industrial machinery not exceeding the value of rupees twenty-five thousand.
78. Clause (7) Inserted by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010.
80. Substituted for the words "four rupees and fifty paise" by Act No. 9 of 2009, w.e.f. 1-4-2009.
81. Substituted by Act 8 of 2003, w.e.f. I-4-2003 for the words "*thirty rupees"
Previous Reference : *Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words " six rupees"
82. Substituted for the words "Fifty rupees " by Act No. 9 of 2009, w.e.f. 1-4-2009.
83. Substituted by Act 8 of 2003. w.e.f. 1-4-2003 for the words "*Eight rupees"
Previous Reference : *Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Forty rupees"
84. Omitted by Act No. 7 of 2000, w.e.f. 1-4-2000 the words "Twenty paise"
85. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000, for the words "when such goods exceeds in value twenty rupees"
86. Substituted by Act 8 of 2003, w.e.f. 1-4-2003 for the words "Ten rupees "
87. Substituted by Act 8 of 2003, w.e.f. 1-4-2003 for the words, brackets and figures "The same duty as a Bond (No. 12) for the
amount of further charge secured by such instrument, subject to a maximum of Rupees three lakhs
(i) Where the market value is less than Rs. 50,000 Rs. 500
(ii) Where the market value is Rs. 50,000 and 2% of the value
above but less than Rs. 10 lakhs
(iii) Where the market value is Rs. 10 lakhs and 3% of the value
above but less than Rs. 20 lakhs
(iv) Where the market value Is Rs. 20 lakhs and 5% of the value
above
Explanation: Family in relation to the donor for this purpose means husband, wife, sons and daughters]'
Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000.
89. Inserted the words and comma by Act No. 9 of 2009, w.e.f. 1-4-2009.
90. Substituted for the words "daughter-in-law by Act No. 7 of 2007, w.e.f. 1-4-2007
91. In sub-clause (1) items (i), (ii), (iii), and (iv) Substituted by (Second Amendment) Act No. 8 of 2010, w.e.f. 1-4-2010
93. Substituted by Act No. 5 of 1998, 1-4-1998 for the words "Provided that"
94. Explanation Omitted by Act No. 7 of 2006, w.e.f. 1-4-2006. Previous Reference: Explanation.- When a lessee undertakes to pay
any recurring charge, such as Government revenue the landlords, share of cess, or the owner's share of municipal rates or taxes
which is by law recoverable from the less or, the amount so agreed to be paid by the lessee shall be deemed to be part of the rent.
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96. Renumbered as 30(1)by Act No. 9 of 1997, w.e.f. 1-4-1997
97. Substituted by Act No. 9 of 1997, w.e.f. 1-4-1997 for the words 'Lease'
98. Substituted for the words 'less than five years' by Act 8 of 2008, w.e.f. 1-8-2008.
99. Substituted by Act No. 6 of 2001, w.e.f. 1-4-2001 for the words "a market value"
100. Substituted by Act No. 6 of 2001, w.e.f. 1-4-2001 for the words, figures and brackets 'Article 20(1)'
101. Substituted by Act No. 6 of 2001, w.e.f. 1-4-2001 for the words, figures and brackets "Bond (Article No. 12)"
102. Substituted by Act No. 7 of 2006, w.e.f. 1-4-2006 for the words as set forth in the lease"
[(d) Where the leasee undertakes to effect improvements in the leased property and agreed to make over the same to the
less or at the time of termination of lease The same duty as Conveyance (No. 20) for value of the improvement
contemplated to be made by the lessee as set forth in the deed in addition to the duty chargeable under (a) or (b) or (c)
as the case may be]
109. Substituted by Act No. 9 of 1997, w.e.f. 1-4-1997 for the words "Lease"
111. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "Fifty paise"
112. Substituted by Act No. 8 of 2003. w.e.f. 1-4-2003 for the words "Forty five rupees"
114. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "Two hundred rupees"
115. Substituted for the words "deposit of title deeds, pawn or pledge (No.6)" by Act No. 8 of 1995, w.e.f. 1-4-1995
116. Substituted for the words "pawn, pledge or hypothecation " by Act No. 6 of 1999, w.e.f. 1-4-1999
117. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "Rupees three for every hundred rupees or part thereof for the
amount secured by such deed subject to a maximum of rupees three lakhs". 'Previous Reference. Substituted by Act No. 5 of 1998,
w.e.f. 1-4-1998
118. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words" Three rupees and Fifty paise."
119. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words 'Three rupees and fifty paise subject to a maximum of rupees
three lakhs"
120. Substituted by Act No. 8 of 2003. w.e.f. 1-4-2003 for the words "One rupee"
121. Substituted for the words "Five rupees" by Act, No. 10 of 1990, w.e.f. 1-4-1990.
123. Substituted by Act No. 6 of 1999, w.e.f. 1-4-1999 for the words "three rupees"
125. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "Five hundred rupees"
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126. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000 for the words Ten rupees"
127. Substituted by Act No. 7 of 2000, w.e.f. 1-4-2000 for the words "Twenty rupees"
128. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Twenty-two rupees"
129. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Forty-one rupees"
(e) when given for consideration and authorising the attorney to sell any immovable property
The same duty as a Conveyance (No. 20) for a market value equal to the amount of the consideration
*(ea) when given to a promoter or developer by whatever name called for construction, development on, or sale, or transfer (in
any manner whatsoever) of, any immovable property situated in the Karnataka State.#[One thousand rupees]
# Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the items (i), (ii) and Proviso :
Previous Reference:
(i) Four rupees for every hundred or part thereof, on the market value of the property which is the subject-matter of the
instrument subject to a maximum of rupees four lakhs
(ii) If such market value is not set forth, then a fixed amount of rupees four lakhs:
Provided that where an agreement is executed between the same parties, in respect of some property and is
stamped in accordance with Article No. 5(f) and in furtherance of such agreement if a power of attorney is
subsequently executed, the duty on such power of attorney shall be in accordance with clause (f) of this article
134. Substituted by Act No. 8 of 2003, w.e.f. 1 -4-2003 for the words "Two rupees"
135. Substituted by Act No. 7 of 2006, w.e.f. 1-4-2006 for the words "Eight rupees"
136. Substituted for the words, brackets and figures "Seven rupees and fifty paise for every one hundred rupees or part thereof " by
No. 20 of 2009, and shall be deemed to have come into force w.e.f. 4-6-2009
137. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "five rupees"
138. Substituted for the words "one hundred rupees " by Act No. 9 of 2009, w.e.f. 1-4-2009.
"Previous Reference: *[(a) where the release is not between the family members, -
(i) where the release is not for any consideration #[2.5% on the market value of the property, which is the subject matter
of release.]
(ii) if the release is for consideration___________^[50% of the rate applicable to Conveyance on the market value of the
property which is the subject matter of Release.]
#. The entries in Column No.3 Substituted by Act No. 7 of 2007, w.e.f. 1-4-2007.
Previous Reference: The same duty as a Bond (No. 12) for such amount or value of the property as set forth in the instrument
or on such average amount or values of the comparable properties, whichever is higher
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*Previous Reference: The same duty as a Conveyance (No. 20) for a market value equal to the amount of the consideration.
^. * The entries in Column No.3 Substituted by Act No. 7 of 2007, w.e.f. 1-4-2007
(i) Where the market value is less than Rs. 50,000 Rs. 500
(ii) Where the market value is Rs. 50,000 and above but less than 2% of the value
Rs.10 lakhs
(iii) Where the market value is Rs. 10 lakhs and above but less than 3% of the value
Rs. 20 lakhs
(iv) Where the market value is Rs. 20 lakhs and above 5% of the value
Explanation: Family in relation to a person for the purpose of clause (b) means father, mother, husband, wife, sons, daughters,
brothers and sisters.
144. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Thirty rupees"
*Previous Reference: #[(ii) where the disposition is for the purpose of distributing the property of the settlor
among his family.-
(i) Where the market value is less than Rs. 50,000 Rs. 500
(ii) Where the market value is Rs. 50,000 and above but less than Rs. 2% of the value
10 lakhs
(iii) Where the market value is Rs. 10 lakhs and above but less than Rs. 3% of the value
20 lakhs
(iv) Where the market value is Rs. 20 lakhs and above 5% of the value]
Explanation: Family in relation to the settlor for the purpose of clause (A) means husband, wife, sons and daughters]
147. The words and comma "daughter-in-law" Substituted by Act 7 of 2007, w.e.f. 1-4-2007
148. Substituted by Act No. 8 of 2003, w.e.f. 1-4-2003 for the words "twenty five paise"
149. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Forty-five rupees"
150. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Fifteen rupees"
53. Transfer of lease, by way of assignment, and not by way of under lease
The same duty as a conveyance (No.20) for a market value which is the subject matter of assignment
*A. Declaration of, or concerning any property when made by any writing not being a Will
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The same duty as a Bond (No. 12) for a sum equal to the amount or value of the property concerned, as set forth in the
instrument, but not exceeding #[five hundred rupees]
#. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Ninety rupees'
153. Substituted by Act No. 10 of 1990, w.e.f. 1-4-1990 for the words "Sixty rupees"
154. Substituted for the words "One rupee fifty paise" by Act No. 8 of 2003, w.e.f. 1-4-2003.
156. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :-
17[(ii) possession of the property is not delivered 18[One rupee for every one hundred
157. Omitted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following:-
19[(f) If relating to construction or development or sale of an 20[ one rupee for every one hundred
immovable property, including a multi-unit house or building rupees or part thereof on the market
or unit of apartment or flat or portion of a multi-storied value of the property which is the subject
building by a person having a stipulation that after matter of such agreement or on the
construction or development, such property shall be held consideration for such agreement,
jointly or severally by that person and the owner or lessee, as whichever is higher, subject to a
the case may be, of such property, or that it shall be sold maximum of rupees one lakh fifty
jointly or severally by them or that a part of it shall be held thousand:
jointly or severally by them and the remaining part thereof
shall be sold jointly or severally by them.
Explanation I:-
Explanation II: For the purpose of clause (e), clause (f) and
clause (h) where subsequently conveyance or mortgage as
the case may be, is executed between the same parties in
pursuance of such agreement or its records or memorandum,
the stamp duty, if any, already paid and recovered on the
agreement or its record or memorandum shall be adjusted
towards the total duty leviable on the conveyance or
mortgage, as the case may be]
158. Omitted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "Revocation of Trust
(No. 54-B)"
159. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "71[72 [Three per
cent]"
160. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "0.7%"
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161. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "73[74[Three per
cent]"
162. Inserted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011.
163. Omitted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- " 121[Ten rupees]"
164. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "16[Provided that
the duty paid on such power of attorney is adjustable towards the duty payable on the instrument of sale or transfer
executed subsequently between the same parties and in respect of the same property.]"
165. Omitted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :-
131[17[(ea) when given for construction / development or sale 132 [one rupee for every one hundred
of an immovable property, including a multi-unit house or rupees or part thereof on the market
building or unit of apartment or flat or portion of a multi- value of the property which is the subject
storied building to a person having a stipulation that after matter of such power of attorney or on
construction or development, such property shall be held the consideration for such power of
jointly or severally by person and the owner or lessee, as the attorney, whichever is higher, subject to a
case may be, of such property, or that it shall be sold jointly maximum of rupees one lakh fifty
or severally by them or that a part of it shall be held jointly or thousand:
severally by them and the remaining part thereof shall be sold
jointly or severally by them.
Explanation:-
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Provided that, when proper stamp duty is
paid under clauses (e) or (f) of article 5
(as the case may be) on such agreement,
or records thereof or memorandum of an
agreement executed between the same
parties and in respect of the same
property, the duty chargeable under
these clauses shall be as per Article
41(f).]
166. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :- "Provided that the duty
paid on such instrument is adjustable towards the duty payable on the instrument of sale or transfer executed subsequently in
favour of either the attorney holder or any other person"
167. Renumbered by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011.
168. Inserted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011.
169. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :-
"(d) of any trust-property from the trustee to another trustee 150[Two hundred rupees]
170. Substituted by the Karnataka Stamp (Amendment) Act, 2011 w.e.f. 01.04.2011 for the following :-
54. Trust,-
(i) Concerning any Money or Amount conveyed by the Author Rupees five hundred
to the Trust as corpus.
(ii) Concerning any immoveable property owned by the Author Rupees five hundred
and conveyed to the Trust of which, the Author is the sole
Trustee.
(iii) Concerning any immoveable property owned by the the same duty as a conveyance [Article
Author and conveyed to the Trust of which, the Author is not a 20(1)] for the market value of the
Trustee or one of the Trustees. property conveyed.]
B. Revocation of, or concerning any property wen made by an The same duty as a Bond (No. 12) for a
instrument other than a Will sum equal to the amount or value of the
property concerned, as set forth in the
instrument, but not exceeding 153[two
hundred rupees]
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171. Inserted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "157[***]"
172. Inserted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012.
173. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :-
(a) if such loan or debt is repayable not more than three Twenty-five paise for every hundred
months from the date of such instrument; rupees or part thereof
(b) If such loan or debt is repayable on demand or more than Fifty paise for every hundred rupees or
three months from the date of instrument evidencing the part thereof subject to a maximum or
agreement rupees two lakhs]
14[39[Exemption:
174. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "Rupees five"
175. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "rupees twenty-five"
176. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "55[Six per cent] of the
value]"
177. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "Customs bond"
178. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "Of any goods or
commodities"
179. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "rupees 5000"
180. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "One hundred rupees"
181. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "125[One thousand
rupees]"
182. Substituted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "Five hundred rupees"
183. Inserted by the Karnataka Stamp (Amendment) Act, 2012 w.e.f. 01.04.2012 for the following :- "165[***]"
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184. Substituted by Act No. 19 of 2014, w.e.f. 1-3-2014 for the following : -
"Provided that if the proper stamp duty is paid on power of attorney under Article 41(e) or 41 (eb) as the case may, be
executed between the same parties in respect of the same property, then the stamp duty chargeable on such agreement under
Article 5(e) shall not exceed rupees two hundred."
186. Substituted by Act No. 19 of 2-14, w.e.f. 1-3-2014 for the following : -
"11. Award.- that is to say, any decision in writing by an The same duty as a conveyance (under
arbitrator or umpire, not being an award directing a partition, Article No. 20(1)) on the amount or
on a reference made otherwise than by an order of the Court Market Value of the property (which is the
in the course of a suit. subject matter of the award), which ever
is higher."
188. Items (i) and (ii) Omitted by Act No. 19 of 2014, w.e.f. 1-3-2014 for the following : -
"(i) where the value of the goods does not exceeds Rs. 1000 Rupees one
190. Proviso Substituted by Act No. 19 of 2014, w.e.f. 1-3-2014 for the following : - " Provided that the duty paid on such power of
attorney is adjustable towards the duty payable on agreement for sale under Article 5(e) or on instrument of sale or transfer, as the
case may be, executed between the same parties in respect of the same property."
191. Proviso Substituted by Act No. 19 of 2014, w.e.f. 1-3-2014 for the following : - "Provided that the duty paid on such power of
attorney is adjustable towards the duty payable on agreement for sale under article 5(e) or on instrument of sale or transfer, as the
case may be, executed between the same parties in respect of the same property."
193. Substituted by Act No. 19 of 2014, w.e.f. 1-3-2014 for the following : -
"183[(ea) If relating to construction or development of an One Rupee for every one hundred rupees
immovable property , including a multi-unit house or building or part thereof, on the market value of the
or unit of apartment or flat or portion of a multi-storied property which is the subject matter of
building by a developer or builder or promoter or by development in the power of attorney or
whatever name called having a stipulation that, for such on consideration, whichever is higher
construction or development, the property shall be held subject to a maximum of rupees fifteen
jointly by the developer or builder or promoter or by lakhs].
whatever name called and the owner or lessee, as the case 192[Provided that, if the proper stamp duty
may be, of such property, or that it shall be sold jointly by is paid under clause (f) of Article 5 on the
them or that a part of it shall be held jointly by them and the Agreement, executed between the same
remaining part thereof shall be sold jointly by them. parties in respect of the same property,
the stamp duty payable on such Power of
Attorney shall not exceed rupees two
hundred.]
195. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015, for the following:-"43[Fifty rupees]"
196. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015, for the following:-"44[Five hundred rupees for every rupees Ten lakhs or
part thereof]"
197. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015, for the following:-"53[One hundred rupees]"
198. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015, for the following:-
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"76[(5)Conveyance relating to industrial machinery Five per cent of the market value]"
201. Clause (d) Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015 for the following:-
"(d) For hypothecation of Ten rupees for every ten thousands rupees or part thereof advanced,
movable property,- subject to a maximum of rupees ten thousand]"
202. Substituted for the words " one thousand rupees" by Act No. 16 of 2015, w.e.f. 1-4-2015.
203. Substituted for the words "Two rupees" by Act No. 16 of 2015, w.e.f. 1-4-2015.
205. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015 for the words "Five rupees"
"(a) when the amount secured does not exceed Rs. 1,000 The same duty as a Bond (No. 12) for the
amount secured
207. Substituted for the words "Ten rupee" by Act No. 16 of 2015, w.e.f. 1-4-2015 for the following:-"154[Ten rupees]"
208. Substituted by Act No. 16 of 2015, w.e.f. 1-4-2015 for the following-
"(g) If relating to sale of movable property Same duty as in sub-clause (e) of this article"
* Reference: (Substituted by Act No. 9 of 2009, w.e.f. 1-4-2009) Provided that, if the Proper stamp duty is paid under clause (e),
(ea) and (eb) of Article 41 on a power of attorney executed between the same parties in respect of the same property, then the
stamp duty under this article shall he as per Article 5(i)
"if such loan or debt is One rupee for every one thousand rupees or part thereof on the loan or debt
repayable on demand amount, subject to a maximum of rupees fifty thousand."
210. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"without"
211. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"Two per cent"
212. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-
(i) does not exceed rupees one lakh Rupees one hundred
(ii) exceeds rupees one lakh nut does not exceed rupees five Rupees one hundred
lakhs
(iii) exceeds rupees five lakhs, for every rupees two lakhs or Rupees one hundred"
part thereof
213. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"159[Two per cent]"
214. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"161[Two percent]"
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215. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"Two per cent"
216. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"1%"
218. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"Rupees one thousand"
219. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"rupees one thousand."
220. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"The same duty as a Conveyance (No.
20)"
221. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"The same duty as a Conveyance (No.
20) for"
222. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"Rupees five hundred"
223. Substituted by the Karnataka Stamp (Second Amendment) Act, 2016, for the following:-"Rupees one thousand"
225. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "under
section 394 of the Companies Act, 1956"
226. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "One
rupee for every ten thousand or part thereof on the value of 178[Goods or commodities or currencies], subject to a maximum of
fifty rupees."
227. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "One
rupee for every ten thousand or part thereof on the value of such security at the time of its purchase or sale, as the case may be,
subject to a maximum of fifty rupees."
228. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "one
rupee for every ten thousand or part thereof of the value of the security, at the time of its purchase or sale, as the case may be,
subject to a maximum of 202[rupees fifty]"
229. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "one
rupee for every ten thousand or part thereof subject to a maximum of fifty rupees"
230. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "one
rupee for every ten thousand or part thereof subject to a maximum of fifty rupees"
231. Substituted by the Karnataka Stamp (Amendment) Act, 2017 Act No. 17 of 2017, w.e.f. 01-04-2017 for the following:- "one
rupee for every ten thousand or part thereof subject to a maximum of fifty rupees."]
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