(c) where a final order for effecting a partition passed by any Revenue Authority or any Civil Court or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed Rs. The registration charges on this deed would be based on the deal value, too . through the stock exchanges or clearing corporations authorized by the stock exchange or by the depositories) on one instrument, In order to provide more funds at the disposal of the taxpayers for dealing with the economic situation arising out of COVID-19 pandemic, the rates of. The eSBTR is a receipt of duty paid to the government. (ii) an amount equal to 0.7 %, of the aggregate of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid, for such amalgamation, whichever is higher: Provided further that, in case of reconstruction or demerger the duty chargeable shall not exceed, -, (i) an amount equal to 5 % of the true market value of the immovable property located within the State of Maharashtra transferred by the Demerging Company to the Resulting company; or. (c) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped. } Stamp Duty on Rental Agreement. 50,000 or part thereof. However, the maximum penalty cannot exceed four times the amount of duty involved i.e. 9.9 Deficient portion of stamp duty : amount of maximum penalty increased. STAMPS TO BE USED -- Non - Judicial Stamp Paper Rule 6 or Impressed Label/Special Adhesive Stamp Paper under Rule 11. 10.1 Deletion of requirement to round off duty amount. (a) if the amount agreed does not exceed Rs. or Semi-Govt. Stamp Duty is a statutory payment like Goods and Services Tax which needs to be paid on all instruments chargeable to duty. does not require adjudication & can be registered directly by payment of proper Stamp Duty. The Penalty on the instruments mentioned in the Appendix is reduced to ten per cent of total penalty on the deficient portion of the duty. Nothing is legal that adopts a method in effecting a transaction so as to reduce or lessen the liability of stamp duty. Stamp duty is payable at rates mentioned in Schedule - I of The Maharashtra Stamp Act. Seal of the office.