Stamp Duty on Memorandum of Association in India

27 Jun, 2019

Stamp Duty on Memorandum of Association

The Ministry of Corporate Affairs is the department concerned with supervising the Limited Liability Partnership Act, 2006, the Companies Act 1956, The Companies Act 2013, further amendments & any other Acts and rules & regulations structured primarily for the smooth functioning of the corporate sector in line with the concerned law.

Memorandum of Association which is essentially drawn at the time of company registration and Company incorporation requires being given a legal recognition by paying a prescribed Stamp Duty, which is a government tax levied on transactions.

The official site of MCA mentions the State-wise stamp duty rules for various forms including Memorandum of Association (MOA):

Name of the States & Union Territory	Amount (in Rs.)
Delhi	200
Delhi (Section 8 companies)	nil
Haryana	60
Haryana (Section 8 companies)	nil
Maharashtra (companies having share capital other than section 8)	200
Maharashtra (companies not having a share capital and section 8)	Nil
Orissa (all companies including Section 8 companies)	300
Andhra Pradesh (all companies including Section 8 companies)	500
Telangana (all companies including Section 8 companies)	500
Bihar (companies other than section 8 companies)	500
Bihar (Section 8 companies)	nil
Jharkhand(companies other than section 8 companies)	63
Jharkhand (Section 8 companies)	nil
Jammu & Kashmir (companies other than section 8 companies)	150
Jammu & Kashmir (Section 8 companies)	nil
Tamil Nadu (companies other than section 8 companies)	200
Tamil Nadu (Section 8 companies)	nil
Puducherry (companies other than section 8 companies)	200
Puducherry (Section 8 companies)	nil
Assam (all companies including Section 8 companies)	200
Meghalaya (all companies including Section 8 companies)	100
Manipur (all companies including Section 8 companies)	100
Nagaland(all companies including Section 8 companies)	100
Tripura (all companies including Section 8 companies)	100
Arunachal Pradesh (all companies including Section 8 companies)	200
Mizoram (all companies including Section 8 companies)	100
Kerala (all companies including Section 8 companies)	1000
Lakshadweep(all companies including Section 8 companies)	500
Madhya Pradesh (all companies including Section 8 companies)	2500
Chhattisgarh (all companies other than Section 8 companies)	500
Chhattisgarh (Section 8 companies)	nil
Rajasthan (all companies including Section 8 companies)	500
Punjab (all companies other than Section 8 companies)	5000
Punjab (Section 8 companies)	nil
Himachal Pradesh (all companies other than Section 8 companies)	60
Himachal Pradesh (Section 8 companies)	nil
Chandigarh (all companies other than Section 8 companies)	500
Chandigarh (Section 8 companies)	nil
Uttar Pradesh (all companies other than Section 8 companies not having share capital)	500
Uttar Pradesh (Section 8 companies not having share capital)	nil
Uttarakhand (all companies other than Section 8 companies not having share capital)	500
Uttarakhand (Section 8 companies not having share capital)	nil
West Bengal(all companies other than Section 8 companies)	60
West Bengal (Section 8 companies)	nil
Karnataka (all companies other than Section 8 companies)	1000
Karnataka (Section 8 companies)	nil
Gujarat (all companies other than Section 8 companies)	100
Gujarat (Section 8 companies)	nil
Dadra and Nagar Haveli (all companies other than Section 8 companies)	15
Dadra and Nagar Haveli (Section 8 companies)	nil
Goa (all companies other than Section 8 companies)	150
Goa (Section 8 companies)	nil
Daman and Diu (all companies other than Section 8 companies)	150
Daman and Diu(Section 8 companies)	nil
Andaman and Nicobar (all companies other than Section 8 companies)	200
Andaman and Nicobar (Section 8 companies)	nil

READ Difference between Force Majeure and Doctrine of Frustration

The stamp duty payment may be made on the site through different modes available:

Credit card/ Debit Card (Pay online)
Net Banking (Pay online)
Challan (Generate the Challan online, fill it and deposit it off-line at an authorized bank branch)
NEFT
Pay Later

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