Rate of stamp duty in terms of Article 19 of the Schedule I-A of Indian Stamp Act, 1899 as applicable to NCT of Delhi, on certificate or other document, evidencing the right or title to any shares, scrip or stock of any incorporated company

Companies in Delhi must pay 0.1% stamp duty on share certificates under Article 19, Schedule I-A of Indian Stamp Act

Companies with registered offices in the National Capital Territory of Delhi must pay stamp duty at 0.1% on certificates or documents evidencing rights or titles to shares, scrip, or stock of incorporated companies, as per Article 19 of Schedule I-A of the Indian Stamp Act, 1899. This rate supersedes the general Schedule I provisions for such documents within Delhi. The duty applies regardless of whether share certificates are issued physically or in digital/DEMAT form. Companies are required to apply for adjudication of stamp duty within the prescribed time and submit supporting documents. Non-compliance may result in penalties under the Indian Stamp Act. This directive is issued under constitutional provisions granting states authority over such stamp duties and is mandatory for all concerned entities operating within Delhi.