Stamp Duty Chargeable on Categories of Lease Deed

FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, July 14, 2S14
S.O.78.-In exercise of the powers conferred by sub-secüon (I) of section 9 of the Rajasthan Stamp Act, l99 (Act No. 14 of 1999) and In supcrsession of this department’s Notificalion No. F.4(4)FDfTax/2003-223 dated 5.3.2003, the State Government being of the opinion that it is expedient in public interest so to do, hereby orders that the stamp duty chargeable on categories of lease deed specified in column 2 of table given below shall be reduced and charged at the rates specified in column number 3 of the said table against each of them:

. No.	Description of lease	Rate of stamp duly 3
	2
I.	Where by such lease the rent is fixed and no premium is paid or delivered i) Where the lease purports to be for a term of less than one year.
0.5% of the whole amount of rent payable under such lease subject Lo minimum of Rs.500/-.
	(ii) Where the lease purports to be for a term of one year or above and upLo ten years.	One percent on the amount of average rent of two years.
2.	- Where the lease is granted for a fine or premium or for money advanced or development charges advanced or securities charges advanced in addition to the rent reserved but such money advanced or development charges advanced or securtues charges advanced is refundable and the lease purports to be for a term of upto ten years.	(i) in case of leases of residential properties- 0.5% of the rent for the entire period subject to minimum of rupees 1000. (ii) in case of leases of other than residential properties- 1% of the rent for the entire period subject to minimum of rupees 5000.
3.	Where the lease is granted for a fine or premium or for money advanced or development charges advanced or securities charges advanced in addition to the rent reserved but such money advanced or development charges advanced or securities charges advanced is non refundable and	(i) in case of leases of residential properties. 0.5% of the rent for the entire period and amount of fine or premium or for money advanced or development charges advanced or securities charges advanced subject to minimum of rupees 2000. (ii) in case of leases of...other than I

[No.F.4( I 5)FDITaxI2O 14-56] Dy order of the Governor,
(Apoo
Deputy Secretary the Government

the lease purports to be for a term	residential properties- 1% of the
of upto ten eais.	rent for the entire period and
	amount of fine or premium or for
	money advanced or development
	charges advanced or securities
	charges advanced subject to
	minimum of rupees 7000.