{"id":8889,"date":"2018-04-26T10:07:21","date_gmt":"2018-04-26T04:37:21","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=8889"},"modified":"2019-06-27T16:50:24","modified_gmt":"2019-06-27T11:20:24","slug":"stamp-duty-memorandum-association-india","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/stamp-duty-memorandum-association-india\/","title":{"rendered":"Stamp Duty on Memorandum of Association in India"},"content":{"rendered":"

Stamp Duty on Memorandum of Association<\/strong><\/h2>\n

The Ministry of Corporate Affairs<\/a> 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.<\/p>\n

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

The official site of MCA mentions the <\/em><\/strong>State-wise<\/em><\/strong> stamp duty rules for various forms including Memorandum of Association (MOA):<\/em><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Name of the States & Union Territory<\/strong><\/td>\nAmount (in Rs.)<\/strong><\/td>\n<\/tr>\n
Delhi<\/td>\n200<\/td>\n<\/tr>\n
Delhi (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Haryana<\/td>\n60<\/td>\n<\/tr>\n
Haryana (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Maharashtra (companies having share capital other than section 8)<\/td>\n200<\/td>\n<\/tr>\n
Maharashtra (companies not having a share capital and  section 8)<\/td>\nNil<\/td>\n<\/tr>\n
Orissa (all companies including Section 8 companies)<\/td>\n300<\/td>\n<\/tr>\n
Andhra Pradesh (all companies including Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Telangana (all companies including Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Bihar (companies other than section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Bihar (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Jharkhand(companies other than section 8 companies)<\/td>\n63<\/td>\n<\/tr>\n
Jharkhand (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Jammu & Kashmir (companies other than section 8 companies)<\/td>\n150<\/td>\n<\/tr>\n
Jammu & Kashmir (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Tamil Nadu (companies other than section 8 companies)<\/td>\n200<\/td>\n<\/tr>\n
Tamil Nadu (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Puducherry (companies other than section 8 companies)<\/td>\n200<\/td>\n<\/tr>\n
Puducherry (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Assam (all companies including Section 8 companies)<\/td>\n200<\/td>\n<\/tr>\n
Meghalaya (all companies including Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Manipur (all companies including Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Nagaland(all companies including Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Tripura (all companies including Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Arunachal Pradesh (all companies including Section 8 companies)<\/td>\n200<\/td>\n<\/tr>\n
Mizoram (all companies including Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Kerala (all companies including Section 8 companies)<\/td>\n1000<\/td>\n<\/tr>\n
Lakshadweep(all companies including Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Madhya Pradesh (all companies including Section 8 companies)<\/td>\n2500<\/td>\n<\/tr>\n
Chhattisgarh (all companies other than Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Chhattisgarh (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Rajasthan (all companies including Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Punjab (all companies other than Section 8 companies)<\/td>\n5000<\/td>\n<\/tr>\n
Punjab (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Himachal Pradesh (all companies other than Section 8 companies)<\/td>\n60<\/td>\n<\/tr>\n
Himachal Pradesh (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Chandigarh (all companies other than Section 8 companies)<\/td>\n500<\/td>\n<\/tr>\n
Chandigarh (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Uttar Pradesh (all companies other than Section 8 companies not having share capital)<\/td>\n500<\/td>\n<\/tr>\n
Uttar Pradesh (Section 8 companies not having share capital)<\/td>\nnil<\/td>\n<\/tr>\n
Uttarakhand (all companies other than Section 8 companies not having share capital)<\/td>\n500<\/td>\n<\/tr>\n
Uttarakhand (Section 8 companies not having share capital)<\/td>\nnil<\/td>\n<\/tr>\n
West Bengal(all companies other than Section 8 companies)<\/td>\n60<\/td>\n<\/tr>\n
West Bengal (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Karnataka (all companies other than Section 8 companies)<\/td>\n1000<\/td>\n<\/tr>\n
Karnataka (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Gujarat (all companies other than Section 8 companies)<\/td>\n100<\/td>\n<\/tr>\n
Gujarat (Section 8 companies)<\/td>\n nil<\/td>\n<\/tr>\n
Dadra and Nagar Haveli (all companies other than Section 8 companies)<\/td>\n15<\/td>\n<\/tr>\n
Dadra and Nagar Haveli (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Goa (all companies other than Section 8 companies)<\/td>\n150<\/td>\n<\/tr>\n
Goa (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Daman and Diu (all companies other than Section 8 companies)<\/td>\n150<\/td>\n<\/tr>\n
Daman and Diu(Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n
Andaman and Nicobar (all companies other than Section 8 companies)<\/td>\n200<\/td>\n<\/tr>\n
Andaman and Nicobar (Section 8 companies)<\/td>\nnil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The stamp duty payment<\/a> may be made on the site through different modes available:<\/em><\/strong><\/p>\n