Rate of Stamp duty on Shares and Debentures

1. RATE OF STAMP DUTY ON SHARES AND DEBENTURES https://taxguru.in/corporate-law/rate-stamp-duty-shares-debentures.html According to the amended provisions of the Indian Stamp Act, 1899, Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019 and Finance Act, 2019, w.e.f. 1st July, 2020- Now Stamp duty on the Securities Market Instrument be collected by the Stock Exchange OR Clearing Corporation OR Depositories. As reference to the Section 9A & 9B and Article 27 (Debentures) & 56A (Securities other than Debentures) of the Indian Stamp Act, 1899, Stamp Duty will be collected as follow: Securities other than Debentures Sr. no. Transactions Levy on Value Consideration specified instrument Rate By whom to pay To whom be paid Issue of Shares in Physical form 1. in the 0.005% Issuer Company State Government Depository behalf Government on Issue of Shares in Demat form through Depository Total consideration Or issue price 2. 0.005% Issuer Company of State Transfer of Shares in physical form Market shares price of 3. 0.015% Transferor State Government On Delivery basis: 0.015% Transfer of Shares in Demat form Depository Market shares price of 4. Transferor Depository On basis: 0.003% Non-delivery

2. On Delivery basis: 0.015% Transfer of Shares in Demat form through Stock Exchange Price at which it traded Stock exchange or a clearing corporation 5. Buyer On basis: 0.003% Non-delivery 6. Government Securities – 0% – –

3. – Debentures Sr. no. Transactions Levy on Value Consideration specified instrument Rate By whom to pay To whom be paid Issue Physical form of Debentures in 1. in the 0.005% Issuer Company State Government Depository behalf Government on Issue of Debentures in Demat form through Depository Total consideration Or issue price 2. 0.005% Issuer Company of State Consideration mentioned in the particular instrument Consideration mentioned in the particular instrument Price at which it traded Transfer of Shares in physical form 3. 0.0001% Transferor State Government Transfer of Shares in Demat form Depository 4. 0.0001% Transferor Depository Transfer of Shares in Demat form through Stock Exchange Stock exchange or a clearing corporation 5. 0.0001% Buyer However Stamp duty can check on: NSDL Calculator: https://www.nsdl.co.in/stampduty_calculator.php CDSL Calculators: https://www.cdslindia.com/StampDuty/Cal_StampDuty.aspx