STAMP DUTY AND FEES PAYABLE OR 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
& Forms* (each)
|
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
Rs.
|
|
50,000
|
4,000
|
100
|
200
|
1,000
|
|
100,000
|
4,000
|
200
|
200
|
1,000
|
|
200,000
|
7,000
|
200
|
200
|
1,000
|
|
500,000
|
16,000
|
300
|
200
|
1,000
|
|
1,000,000
|
26,000
|
300
|
200
|
2,000
|
|
1,500,000
|
36,000
|
300
|
200
|
3,000
|
|
2,500,000
|
56,000
|
500
|
200
|
5,000
|
|
5,000,000
|
1,06,000
|
500
|
200
|
10,000
|
|
7,500,000
|
1,31,000
|
500
|
200
|
15,000
|
|
10,000,000
|
1,56,000
|
500
|
200
|
20,000
|
|
12,500,000
|
1,68,500
|
500
|
200
|
25,000
|
|
15,000,000
|
1,81,000
|
500
|
200
|
30,000
|
|
17,500,000
|
1,93,500
|
500
|
200
|
35,000
|
|
20,000,000
|
2,06,000
|
500
|
200
|
40,000
|
|
25,000,000
|
2,31,000
|
500
|
200
|
50,000
|
|
30,000,000
|
2,56,000
|
500
|
200
|
60,000
|
|
40,000,000
|
3,06,000
|
500
|
200
|
80,000
|
|
50,000,000
|
3,56,000
|
500
|
200
|
1,00,000
|
|
75,000,000
|
4,81,000
|
500
|
200
|
1,50,000
|
|
100,000,000
|
6,06,000
|
500
|
200
|
2,00,000
|
|
200,000,000
|
11,06,000
|
500
|
200
|
4,00,000
|
|
300,000,000
|
16,06,000
|
500
|
200
|
6,00,000
|
|
400,000,000
|
21,06,000
|
500
|
200
|
8,00,000
|
|
500,000,000
|
26,06,000
|
500
|
200
|
10,00,000
|
|
750,000,000
|
38,56,000
|
500
|
200
|
15,00,000
|
|
1,000,000,000
|
51,06,000
|
500
|
200
|
20,00,000
|
Note:
1) Above
nominal capital of Rs. 100 lakhs for every Rs. 10,000/- (or part thereof) increase, Rs. 50/- would be the filing fees for Memorandum of
Association.
2) Stamp Duty in excess of Rs.
25,000/- is payable only by pay order in favour of
"The Superintendent of Stamps – Mumbai".
3) ROC fees to be compulsorily paid through
online banking up to Rs. 50,000/-.
Additional Fees S. 611(2)
Standardisation
Circular No. 14/3/87 – CL V
21-3-1995 and
General Circular No. 4/2010 dated 22-11-2010
|
Period
of Delay |
Fixed Rate of Additional Fee
above normal Filing Fees |
Form |
|
5
|
Up
to 1 year
|
2%
p.m.
|
|
|
More
than 1 year
|
2.5%
p.m.
|
|
Other Forms
|
Up to 30 days
|
Two times
|
|
|
More than 30 days and up to 60
days
|
Four times
|
|
|
More than 60 days and up to 90
days
|
Six times
|
|
|
More
than 90 days
|
Nine
times
|
|
Stamp duty payable in Gujarat |
Nominal Capital |
|
|
Memorandum*
|
Articles
|
|
Rs.
|
Rs.
|
Rs.
|
|
20000
|
1000
|
1000
|
|
50000
|
1000
|
1000
|
|
1 lakh
|
1000
|
1000
|
|
2 lakhs
|
1000
|
1000
|
|
5
lakhs
|
1000
|
1000
|
|
10 lakhs
|
1000
|
1500
|
|
15 lakhs
|
1000
|
2250
|
|
30 lakhs
|
1000
|
4500
|
|
50 lakhs
|
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 ssociation and if Memorandum is not accompanied by
articles
|
Rs.
15
Rs.
40
|
Notes
1.Maximum
fees for filing of MOA not to exceed Rs. 2,00,00,000/- in any case.
2. 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.
3.To illustrate, if a Company increases its authorised capital from 50 lakhs to 1 crore,
the filing fees payable are :
|
Fees
on 1 crore |
1,56,000 |
|
Less
fees on Rs.
50 lakhs (see earlier sch. of fees)
|
1,06,000
|
|
Filing
fees payable now
|
50,000
|
4.Filing
fee by S. 25 company having capital at the time of registration as well as on
increase of capital is
Rs. 50/-.
5.No Stamp duty is payable in Maharashtra,
Gujarat and under Indian Stamp Act for company registered u/s. 25 of the
Companies Act.
|
