Stamp Duty for LLP agreement
| Stamp Duty payable of LLP Agreement is different from state to state and is as per the State Stamp Act. The stamp duty payable on partnership agreement in view of the Finance Bill, 2009 is also payable for LLP. The following is the LLP agreement stamp duty payable for various states in India: | ||||
| State | Capital Contribution & LLP Agreement Stamp Duty | |||
| Less than Rs.1 Lakh | Rs. 1 Lakh to Rs. 5 Lakh | Rs. 5 Lakh to Rs. 10 Lakh | Rs. 10 Lakh & Above | |
| Andhra Pradesh | 500 | 500 | 500 | 500 |
| Arunachal Pradesh | 100 | 100 | 100 | 100 |
| Assam | 100 | 100 | 100 | 100 |
| Bihar | 2500 | 5000 | 5000 | 5000 |
| Chhattisgarh | 2000 | 2000 – 5000 | 5000 | 5000 |
| Goa | 150 | 150 | 150 | 150 |
| Gujarat | 1000 | 2000 – 5000 | 6000 – 10000 | 10000 |
| Haryana | 1000 | 1000 | 1000 | 1000 |
| Himachal Pradesh | 100 | 100 | 100 | 100 |
| Jammu Kashmir | 100 | 100 | 100 | 100 |
| Jharkhand | 2500 | 5000 | 5000 | 5000 |
| Karnataka | 5000 | 5000 | 5000 | 5,000 plus an additional 1000 for every ₹5 lakh increase |
| Kerala | 5000 | 5000 | 5000 | 5000 |
| Madhya Pradesh | 2000 | 2000 – 5000 | 5000 | 5000 |
| Maharashtra | 1% of Capital(minimum of 500) | % of Capital | % of Capital | 1% of Capital(15000 Max) |
| Manipur | 100 | 100 | 100 | 100 |
| Meghalaya | 100 | 100 | 100 | 100 |
| Mizoram | 100 | 100 | 100 | 100 |
| Nagaland | 100 | 100 | 100 | 100 |
| New Delhi | 1% of Capital | 1% of Capital | 1% of Capital (Max: 5000) | 1% of Capital (Max: 5000) |
| Orissa | 200 | 200 | 200 | 200 |
| Punjab | 1000 | 1000 | 1000 | 1000 |
| Rajasthan | 4000 (Min of 2000) | 2000 on every 50000 multiple, max of 10,000 | 10000 | 10000 |
| Sikkim | 100 | 100 | 100 | 100 |
| Tamil Nadu | 300 | 300 | 300 | 300 |
| Tripura | 100 | 100 | 100 | 100 |
| Uttar Pradesh | 750 | 750 | 750 | 750 |
| Uttarakhand | 750 | 750 | 750 | 750 |
| West Bengal | 150 | 150 | 150 | 150 |
| Dadra and Nagar Haveli | 1000 | 2000 – 5000 | 6000 – 10000 | 10000 |
| Daman and Diu | 150 | 150 | 150 | 150 |
Quick Summery
Stamp Duty payable of LLP Agreement is different from state to state and is as per the State Stamp Act. The stamp duty payable on partnership agreement in view of the Finance Bill, 2009 is
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CA Pradeep Gupta
F.CA , DISA. , All India Rank -38 in CA IPC, Certification of Concurrent Audit of Banks from ICAI. Valuation from ICAI. Insurance Surveyor and loss assessor by IRDA.
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