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    F10(166)/COS(HQ)/STAMP.BR/2025/93 - 29-07-2025 Indian Laws
    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
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    Stamp duty on share certificates in NCT of Delhi requires companies to seek adjudication for issuance of shares.
    Article 19 of Schedule I-A of the Indian Stamp Act, 1899 requires payment of stamp duty on issuance of share certificates by companies with registered offices in the NCT of Delhi; companies must apply for adjudication of stamp duty for physical and DEMAT/digital share documents and comply with statutory timeframes, with penalties for noncompliance.

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