Stamp Duty for Power of Attorney
| Sr. No. | State/UT | Stamp duty for PA | Corresponding Article / Schedule with reference link | Relevant Act and Rules | |||||||||||||||
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| 1 | Andaman & Nicobar Islands |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
Data not available - Please check official source |
ANDAMAN & NICOBAR ISLANDS |
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| 2 | Andhra Pradesh |
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Schedule 1-A, Article no. 42, entry from (a) to (d) of the Stamp (Andhra Pradesh Amendment) Act, 1922.
Files: Download |
ANDHRA PRADESH |
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| 3 | Arunachal Pradesh |
₹20/-
Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule-1, Article 48 of the Indian Stamp Act, 1899 (as applied to the State of Arunachal Pradesh) and its subsequent amendments (notably the 2007 and 2018 Amendment Acts). |
ARUNACHAL PRADESH |
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| 4 | Assam |
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Schedule-I, Article 48 (a) and (b) of the Indian Stamp (Assam Amendment) Act, 2021.
Files: Download |
ASSAM |
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| 5 | Bihar |
₹1000/- and Registration Fees - ₹250/-
For the purpose other than authorizing to sale/transfer or convey of immovable property situated in the state of Bihar |
Article 48(b)
Files: Download |
BIHAR |
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| 6 | Chandigarh |
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Stamp Duty Chart
Files: Download Links: Open Link |
CHANDIGARH |
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| 7 | Chhattisgarh |
₹20/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1-A, Article 48 of the Indian Stamp Act, 1899 (as applied to the State of Chhattisgarh).
Files: Download |
CHHATTISGARH |
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| 8 | Dadra & Nagar Haveli and Daman & Diu |
₹500 (for all types of PA)
For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1A, Article 49 of the Indian Stamp Dadra and Nagar Haveli and Daman and Diu (Amendment) Act, 1968 dated 20/04/2022
Files: Download |
DADRA & NAGAR HAVELI AND DAMAN & DIU |
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| 9 | Goa |
₹20/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I-A, Article 48 of the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968.
Files: Download |
GOA |
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| 10 | Gujarat |
₹300/- (for all types of PA)
Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule-I, Article 45 of the Gujarat Stamp Act, 1958 (1982 and 2019 Amendment Act).
Files: Download Download |
GUJARAT |
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| 11 | Haryana |
₹300/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule-I Article 48 of the Indian Stamp Act, 1899 (Haryana Amendment 2006 and 2013).
Files: Download Download |
HARYANA |
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| 12 | Himachal Pradesh |
₹1000/-
Single Transaction: Authorizing one or more persons to act in a single transaction for sole purpose (including suit or proceedings) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1-A, Article 48 (a), (b) and (c) of the Indian Stamp Act, 1899 as applicable in State of Himachal Pradesh (Amendment of 2023).
Files: Download Links: Open Link |
HIMACHAL PRADESH |
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| 13 | Jammu & Kashmir |
₹100/-
Single Transaction: Authorizing one or more persons to act in a single transaction Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 42 (a), (b) and (e) of the Stamp Act Samvat, 1977
Files: Download Links: Open Link |
JAMMU & KASHMIR |
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| 14 | Jharkhand |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
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JHARKHAND |
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| 15 | Karnataka |
₹100/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule, Article 41 (b), (c), (d) of the Karnataka Stamp Act, 1957.
Files: Download |
KARNATAKA |
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| 16 | Kerala |
₹100/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule, Sr. no. 44 (b), (c), (d) and (h) of the Kerala Stamp Act, 1959.
Files: Download |
KERALA |
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| 17 | Ladakh |
₹100/
Single Transaction: Authorizing one or more persons to act in a single transaction Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 42 (a), (b) and (e) of the Stamp Act Samvat, 1977 (Applicable as per J&K Reorganization (Adaptation of State Laws) Fifth Order, 2020 | — | |||||||||||||||
| 18 | Lakshadweep |
₹200/-
Single Transaction: Authorizing one or more persons to act in a single transaction or generally Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
The Schedule, Article 47 (c), (d), (e) and (h) of the Lakshadweep (Indian Stamp Amendment) Regulation, 2025.
Files: Download Links: Open Link |
LAKSHADWEEP |
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| 19 | Madhya Pradesh |
₹2000/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1-A, Article 50 (a), (b) and (f) of the Indian Stamp (Madhya Pradesh) Amendment Act 2014 and 2025.
Files: Download Links: Open Link |
MADHYA PRADESH |
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| 20 | Maharashtra |
₹500 (for all types of PA)
Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I Article 48 (c), (d), (e) and (h) of the Maharashtra Stamp Act, 1958.
Files: Download |
MAHARASHTRA |
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| 21 | Manipur |
₹3.60/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Manipur amendment act 1979
Files: Download Links: Open Link |
MANIPUR |
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| 22 | Meghalaya |
₹7/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 48 (c), (d), (e) and (g) of the Indian Stamp (Meghalaya Amendment) Act, 1993
Files: Download |
MEGHALAYA |
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| 23 | Mizoram |
₹50/-
General/Multiple Transactions: Authorizing not more than five persons to act in jointly and severally in more than one transaction, or generally Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 48 (d), (e) and (g) of the Indian Stamp (Mizoram Amendment) Act, 1996.
Links: Open Link |
MIZORAM |
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| 24 | Nagaland |
₹10/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1, Article 48 (c), (d), (e) and (g) of the Indian Stamp Duty (Nagaland Amendment) Act,1989 XXXX (there are 3 amendments 1989, 1999 and 2004, but the change could not be traced)
Files: Download |
NAGALAND |
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| 25 | NCT of Delhi |
₹50/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I-A, Article 48 (c), (d), (e) and (g) of the Indian Stamp (Delhi Amendment) Act, 2001.
Files: Download |
NCT OF DELHI |
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| 26 | Odisha |
₹50/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1A, Article 48 (c), (d), (e) and (g) of the Indian Stamp (Orissa Amendment) Act, 1986, 2001 and 2014
Files: Download Download Download |
ODISHA |
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| 27 | Puducherry |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
Data not available - Please check official source |
PUDUCHERRY |
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| 28 | Punjab |
₹2000/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1A, Article 48 (c), (d), (e) and (g) of the Indian Stamp (Punjab Amendment) Act, 1998, 2009 and 2019.
Files: Download Download |
PUNJAB |
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| 29 | Rajasthan |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
- |
RAJASTHAN |
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| 30 | Sikkim |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
- |
SIKKIM |
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| 31 | Tamil Nadu |
₹500/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 48 (b), (c), (d) and (h) of the Indian Stamp (Tamil Nadu Amendment) Act, 1975 and 2023.
Files: Download |
TAMIL NADU |
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| 32 | Telangana |
₹20/-
SPA |
-
Links: Open Link |
TELANGANA |
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| 33 | Tripura |
₹300/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule I, Article 48(c), (d), (e) and (g) of the Indian Stamp (Tripura Fifth Amendment) Act, 2020.
Files: Download |
TRIPURA |
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| 34 | Uttar Pradesh |
₹50/-
Single Transaction: Authorizing one person or more to act in a single transaction otherwise than to sell or transfer immovable property. Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1-B, Article 48 (f) and (h) of the Uttar Pradesh Stamp Act, 2008.
Files: Download Links: Open Link |
UTTAR PRADESH |
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| 35 | Uttarakhand |
₹20/-
Single Transaction: Authorizing one or more persons to act in a single transaction (other than registration) Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. |
Schedule 1B, Article 48 (b), (c), (d) and (f) of the Indian Stamp (Uttarakhand Amendment) Act
Links: Open Link Open Link |
UTTARAKHAND |
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| 36 | West Bengal |
N/A
The Indian Stamp Act and its state-specific amendments are not readily available on Government controlled websites or from any reliable legal sources. Therefore, authentic information regarding the fee schedule under Article 48 of the Act, particularly in relation to General Power of Attorney (GPA) and Special Power of Attorney (SPA), is not accessible for these states and Union Territories. |
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Disclaimer
The information provided in the above table is intended solely for general guidance and informational purposes. While due care has been exercised to ensure the accuracy and reliability of the data, based on the applicable statutory provisions, rules, notifications, and official sources of the respective States/Union Territories, the stamp duty rates are subject to periodic amendments and revisions by the concerned authorities.
Users are advised to independently verify and confirm the applicable stamp duty from the latest enactments, government notifications, or official websites of the respective State/Union Territory prior to the execution of any instrument.
The Office of the Controller General of Patents, Designs and Trade Marks (CGPDTM) shall not be held responsible or liable for any discrepancies, errors, omissions, or any consequences arising out of reliance placed on the information provided herein.
