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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 prescribed by Article 19 of Schedule I-A of the Indian Stamp Act, 1899. This duty applies regardless of whether the documents are physical or digital. The constitutional division of powers grants the state authority to impose such duties within its jurisdiction. Companies are required to apply for adjudication of stamp duty within the stipulated time, and failure to comply may result in penalties. This directive is mandatory for all listed and unlisted companies in Delhi and aims to ensure strict adherence to the Indian Stamp Act provisions.
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 prescribed by Article 19 of Schedule I-A of the Indian Stamp Act, 1899. This duty applies regardless of whether the documents are physical or digital. The constitutional division of powers grants the state authority to impose such duties within its jurisdiction. Companies are required to apply for adjudication of stamp duty within the stipulated time, and failure to comply may result in penalties. This directive is mandatory for all listed and unlisted companies in Delhi and aims to ensure strict adherence to the Indian Stamp Act provisions.
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