In accordance with the Indian Stamp Act 1899 read with the laws for stamp duty of respective States and Union Territories - stamp duty is required to be paid in case of indemnity bond.
State Rate of Stamp Duty Applicable Law Andhra Pradesh Three per centum of the value of the security subject to a maximum of rupees one hundred. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Andhra Pradesh Extension and Amendment) Act, 1959 Arunachal Pradesh The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Arunachal Pradesh Amendment) Act, 2007 Assam The same duty as a Security-Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Assam Amendment) Act, 2004 Bihar The same duty as Security Bond (No. 57) for the same amount subject to a maximum of Rs. 1000/- (Rupees One Thousand). (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Bihar Amendment) Act, 1991 Chhattisgarh (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Chhattisgarh Amendment) Act, 2005 Goa The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
(c) The Indian Stamp (Goa Amendment) Act 2015 Gujarat Rs. 100 (Rupees One Hundred Only) (a) Bombay Stamp (Gujarat Amendment) Act, 2006 Haryana The same duty as a Security Bond (No. 57) (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Haryana Amendment ) Act, 1971 Himachal Pradesh The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Himachal Pradesh Amendment) Act, 1952 Jammu & Kashmir (J&K) The same duty as security-bond (No.49) for the same amount. (a) The Stamp (Amendment) Act, 2011 Jharkhand (a) The Indian Stamp Act, 1899 Karnataka The same duty as a Security Bond (No. 47) for the same amount. (a) Karnataka Stamp Act, 1957
(b) Karnataka Stamp (Amendment) Act 2015 Kerala The same duty as a Security Bond (No. 50) for the amount. (a) The Kerala Stamp Act, 1959 Madhya Pradesh The same duty as a Bond (No. 14) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Madhya Pradesh Amendment) Act, 2014 Maharashtra Rs. 500 (Rupees Five Hundred Only) (a) Maharashtra Stamp Act, 1958
(b) Maharashtra Stamp (Amendment) Act, 2015 Manipur (a) The Indian Stamp Act, 1899 Meghalaya The same duty as a security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Meghalaya Amendment) Act, 1993 Mizoram The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Mizoram Amendment) Amending Act, 1996 Nagaland The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Nagaland Amendment), 1989 Odisha (Orissa) The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Orissa Amendment) Act, 2001 Punjab The same duty as a Security Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Punjab Amendment ) Act, 2005 Rajasthan 0.5% of secured amount, min 200 rupees.
(0.1% post rebate, if applicable) (a) The Indian Stamp Act, 1899
(b) The Rajasthan Stamp Act, 1998 Sikkim (a) The Indian Stamp Act, 1899 Tamil Nadu Rs. 200 (Rupees Two Hundred Only) (a) The Indian Stamp Act, 1899
(b) Tamil Nadu Stamp Act, 2013 Telangana The same duty as a security Bond (No: 48) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Andhra Pradesh Extension and Amendment) Act, 1959 Tripura (a) The Indian Stamp Act, 1899 Uttar Pradesh The same duty as a Security-Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Uttar Pradesh Amendment) Act, 1997 Uttarakhand The same duty as a Security-Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (Uttarakhand Amendment ) Act, 2002 West Bengal The same duty as a Security-Bond (No. 57) for the same amount. (a) The Indian Stamp Act, 1899
(b) The Indian Stamp (West Bengal Amendment) Act, 1987
| Union Territories | Rate of Stamp Duty | Applicable Law |
| Andaman and Nicobar Islands | (a) The Indian Stamp Act, 1899 | |
| Chandigarh | (a) The Indian Stamp Act, 1899 | |
| Dadra and Nagar Haveli | (a) The Indian Stamp Act, 1899 | |
| Daman and Diu | The same duty as a Security Bond (No. 57) for the same amount. | (a) The Indian Stamp Act, 1899 (b) The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968 |
| National Capital Territory of Delhi (NCT of Delhi) | The same duty as a Security Bond (No. 57) for the same amount. | (a) The Indian Stamp (Delhi Amendment) Act, 2001 |
| Lakshadweep | (a) The Indian Stamp Act, 1899 | |
| Puducherry (Pondicherry) | (a) The Indian Stamp Act, 1899 |
Disclaimer: We have made best efforts to compile the above information. However, you are requested to refer to the relevant Stamping laws in force of the concerned State/Union Territory and/or consult with respective statutory authorities before proceeding with any actual transaction. We shall not be held responsible for any discrepancy or inaccuracy found in the above information. Any discrepancy found in the above may be brought to our notice through email or comment below.
