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STAMP DUTY/ROC FEES

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.
50000 4000 100 100 1000
1 lac 4000 200 100 1000
2 lacs  7000 200 100 1000
5 lacs 16000 300 100 1000
10 lacs 26000 300 100 2000
15 lacs 36000 300 100 3000
25 lacs 56000 500 100 5000
50 lacs 106000 500 100 10000
75 lacs 131000 500 100 15000
1 crore 156000 500 100 20000
1.25 crores 168500 500 100 25000
1.5 crores  181000 500 100 30000
1.75 crores  193500 500 100 35000
2 crores 206000 500 100 40000
2.5 crores  231000 500 100 50000
3 crores  256000 500 100 60000
4 crores  306000 500 100 80000
5 crores  356000 500 100 100000
7.5 crores  481000 500 100 150000
10 crores  606000 500 100 200000
20 crores  1106000 500 100 400000
30 crores  1606000 500 100 600000
40 crores  2106000 500 100 800000
50 crores  2606000 500 100 1000000
75 crores 3856000 500 100 1500000
100 crores  5106000 500 100 2000000

 

Additional Fees S. 611(2) Standardisation
Circular No. 14/3/87 – CL V 21.3.95 
From  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.
Others  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

  1. Filing fees for Form No. 13 is Rs. 10 irrespective of Nominal Capital.

  2. Maximum fees not to exceed Rs. 80,00,000 in any case.

  3. 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.

  4. To illustrate, if a Company increases its authorised capital from 50 lakhs to 1 crore, the filing fees payable are :

    Fees on 1 crore

    37,000

    Less fees on Rs.50 lakhs (as per earlier sch)

    11,000

    Filing fees payable now

    26,000

  5. Filing fees by S. 25, company having capital at the time of registration as well as on increase of capital is Rs. 50.

  6. No Stamp duty is payable in Maharashtra, Gujarat and under Indian Stamp Act for company registered u/s. 25 of the Companies Act.

 

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