latest and revised stamp duty and registration fee in Himachal Pradesh 2024

The Indian Stamp (Himachal Pradesh Amendment ) Act 2023

Revised Stamp duty and registration fee published in Rajpatra of Himachal Pradesh ( Act No 15 of 2023 ) on dated 15 December 2023.

Details of revised stamp duty as under :

Sr. No.	Articles	Description of Instrument	Rates of Stamp Duty
1	3	Adoption Deed	Rs. 1000/-  (One Thousand rupees only )
2	4	Affidavit	Rs. 100 /- ( One hundred only )
3	5	Agreement or memorandum of an agreement	Rs. 100 /- ( One hundred only )
4	23	Conveyance /Sale deed   Where the conveyance amount to sale of immovable property	For Women 4% of value or consideration upto Rs. 80 lakh.Above 80 lakh 8% of market value of consideration. For Men 6 % of value or consideration upto Rs. 50 lakh.Above 50 lakh 8% of market value of consideration.
5	31	Exchange of property , instrument of	In Blood relation  Between person of blood relation (Common ancestors ) and between wife and husband ( 0.05 % of lower value of exchanged property ).     Between person not related by blood relations.   Non relative – 0.05 % of lower value of exchanged properly  and difference between lower of higher value property as per sale deed.
6	33	Gift – Instrument of , not being a settlement or Will or Transfer.	Same as per sale deed.  In Blood relation and between husband and wife .  0.05 % subject to minimum Rs. 5000/ – and maximum Rs. 10000/-.
7	35	Lease , including an under lease or sub lease and any agreement to let or sub let	6%  Formula for calculating the stamp duty on Lease Deeds :-   6% × Market Value ×(Period of Lease) 100
8	40	Mortgage Deed	0.05% of loan amount
9	48	Power of attorney	Special Power of attorney – Rs. 1000/-. General Power of attorney – Rs. 1500/-. For other cases – Rs. 2000 /-.
10	58	Settlement	0.05% of the settled property , subject to minimum of rupees 2000/- and maximum rupees 5000/- .