|
STAMP DUTY AND FEES PAYABLE
FOR REGISTRATION OF COMPANIES LIMITED BY SHARES |
|
Nominal Capital
|
Filing fee to be deposited with the ROC
|
Stamp Duty payable in Maharashtra |
|
|
Memorandum |
Articles &
Forms* (each) |
Memorandum |
Articles |
|
Rs. |
Rs. |
Rs. |
Rs. |
Rs. |
|
50,000 |
4,000 |
100 |
200 |
1,000 |
|
100,000 |
4,000 |
200 |
200 |
1,000 |
|
200,000 |
7,000 |
200 |
200 |
1,000 |
|
500,000 |
16,000 |
300 |
200 |
1,000 |
|
1,000,000 |
26,000 |
300 |
200 |
2,000 |
|
1,500,000 |
36,000 |
300 |
200 |
3,000 |
|
2,500,000 |
56,000 |
500 |
200 |
5,000 |
|
5,000,000 |
106,000 |
500 |
200 |
10,000 |
|
7,500,000 |
131,000 |
500 |
200 |
15,000 |
|
10,000,000 |
156,000 |
500 |
200 |
20,000 |
|
12,500,000 |
168,500 |
500 |
200 |
25,000 |
|
15,000,000 |
181,000 |
500 |
200 |
30,000 |
|
17,500,000 |
193,500 |
500 |
200 |
35,000 |
|
20,000,000 |
206,000 |
500 |
200 |
40,000 |
|
25,000,000 |
231,000 |
500 |
200 |
50,000 |
|
30,000,000 |
256,000 |
500 |
200 |
60,000 |
|
40,000,000 |
306,000 |
500 |
200 |
80,000 |
|
50,000,000 |
356,000 |
500 |
200 |
100,000 |
|
75,000,000 |
481,000 |
500 |
200 |
150,000 |
|
100,000,000 |
606,000 |
500 |
200 |
200,000 |
|
200,000,000 |
1,106,000 |
500 |
200 |
400,000 |
|
300,000,000 |
1,606,000 |
500 |
200 |
600,000 |
|
400,000,000 |
2,106,000 |
500 |
200 |
800,000 |
|
500,000,000 |
2,606,000 |
500 |
200 |
1,000,000 |
|
750,000,000 |
3,856,000 |
500 |
200 |
1,500,000 |
|
1,000,000,000 |
5,106,000 |
500 |
200 |
2,000,000 |
Note:
-
Above
nominal capital of Rs. 100 lakhs for every Rs. 10,000/- (or part thereof)
increase, Rs. 50/- would be the filing fees for Memorandum of Association.
-
Stamp Duty in
excess of Rs. 25,000/- is payable only by pay order in favour of "The
Superintendent of Stamps – Mumbai".
Additional Fees S. 611(2) Standardisation
Circular No. 14/3/87 – CL V 21.3.95
|
Form |
Period of Delay |
Fixed Rate of Additional Fee above normal
Filing Fees |
|
5 |
Up to 1 year |
2% p.m. |
| |
More than 1 year |
2.5% p.m. |
|
Other Forms |
Up to 1 month |
One time |
|
1 month - 3 months |
Two times |
|
3 months - 6 months |
Four times |
|
6 months - 1 year |
Six times |
|
1 year - 2 years |
Eight times |
| |
More than 2 years |
Nine times |
|
Nominal Capital |
Stamp duty payable in Gujarat |
|
|
Memorandum* |
Articles |
|
Rs. |
Rs. |
Rs. |
|
20000 |
1000 |
1000 |
|
50000 |
1000 |
1000 |
|
1 lac |
1000 |
1000 |
|
2 lacs |
1000 |
1000 |
|
5 lacs |
1000 |
1000 |
|
10 lacs |
1000 |
1500 |
|
15 lacs |
1000 |
2250 |
|
30 lacs |
1000 |
4500 |
|
50 lacs |
1000 |
7500 |
|
1 crore |
1000 |
15000 |
|
10 crores |
1000 |
150000 |
|
35 crores and above |
1000 |
500000 |
* Amount given is leviable only if the Memorandum of
Association is accompanied by Articles of Association. Otherwise the same duty
as is leviable on Articles of Association.
The Stamp duty payable under the Indian Stamp Act on :
i) Articles of Association
Rs. 25
ii) Memorandum of Association
Rs. 15
and if Memorandum is not
accompanied by articles
Rs. 40
Notes
-
Maximum fees for
filing of MOA not to exceed Rs. 2,00,00,000/- in any case.
-
As per
notification dated 12-7-2000, filing fees on increase of authorised capital is
payable by taking the difference of the filing fees as above on the increased
capital as per above table and the filing fees payable on existing capital as
per above table.
-
To illustrate,
if a Company increases its authorised capital from 50 lakhs to 1 crore, the
filing fees payable are :
Fees on 1 crore 1,56,000
Less fees on Rs. 50 lakhs
(see earlier sch. of fees) 1,06,000
Filing fees payable now 50,000
-
Filing fee by S.
25 company having capital at the time of registration as well as on increase
of capital is Rs. 50.
-
No Stamp duty is
payable in Maharashtra, Gujarat and under Indian Stamp Act for company
registered u/s. 25 of the Companies Act.
|
