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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):
The stamp duty payment may be made on the site through different modes available:
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A legal agreement or a contract in which the owner of the property assigns or transfers his right to another person...
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