Stamp duty in Uttarakhand: 5%, 3.75% for women, fee cap

The sale deed

The sheet’s first row is “Registration of Conveyance, Sale Deed (Article 23)”. It reads: “Immovable property In General 5%, but in Female Buyer 3.75% (upto 25 lakh there after 5 %). For Movable property stamp duty payable 2% on the amount which is subject of such deed.”

The registration fee column reads: “Where the value or consideration is expressed than 2% of the value or consideration is the proper fee chargeable, but the maximum fee chargeable under paragraph three will be just Rs.25000.” The 2% reaches the ₹25,000 cap on a value of ₹12,50,000 (calculation: ₹25,000 divided by 0.02), so above that value the fee is flat.

The department’s notification list shows how the base rate came about: a notification of 6 April 2010 reduced stamp duty on immovable property from 7% to 6%, and a notification of 31 May 2011 reduced it from 6% to 5%. The sheet is the source of the 5% rate in force; the titles on the list are only titles.

What the “₹25 lakh” wording means

Two readings are possible, and the sheet does not choose.

1. Whole deed. A woman buyer pays 3.75% if the property is worth up to ₹25 lakh, and 5% on the whole value if it is worth more.
2. First tranche. She pays 3.75% on the first ₹25 lakh and 5% on the balance.

A separate item on the notification list, dated 31 July 2017, is titled “25% discount in stamp duty twice in lifetime on transfer of immovable property worth up to Rs 25 lakh to a female buyer”. The title reads like reading 1, and 3.75% is 25% below 5%. It also mentions a limit of two uses in a lifetime. The notification itself was not read, and Payotte’s calculator shows 5% as an upper bound above ₹25 lakh. See stamp duty concession for women.

Other deeds on the sheet

The same sheet lists the documents around a purchase. The figures are those in the March 2025 text.

• Agreement (Article 5b-1). If the agreement relates to a sale where possession is not given or agreed to be given without a conveyance, stamp duty is ₹40 on each ₹1,000 “on one half the amount of consideration” in the agreement, which is an effective 2% of the consideration (calculation). If possession has been delivered, duty is as for a conveyance under Article 23. The registration fee column reads “Payable 2% on advance money”.
• Sale certificate (Article 18). 5% on the auction amount; market value does not apply.
• Gift of immovable property (Article 33). 5% on the value and 1% for family members, with a registration fee of 2%. See gift deed for property.
• Settlement (Article 58). 7% of the property settled; 0.5% for family members, with a maximum of ₹1 lakh on instruments up to ₹10 crore and ₹3 lakh above ₹10 crore; registration 2%.
• Will. No stamp duty; registration ₹100.

Rebates on the sheet

• A 100% rebate for each qualified beneficiary among disaster-affected people in five districts: Uttarkashi, Chamoli, Pithoragarh, Rudraprayag and Bageshwar.
• Land given free by the state for public institutions: stamp duty exempted on that land.
• Co-owners who are family members, with specified shares: stamp duty at 0.25%, maximum ₹1,000. “Family” here means father, mother, husband, wife, son, daughter, daughter-in-law, brothers, sisters and grandchildren.

Circle rate

The sheet’s notes refer to “Circle Rates” and say they do not apply to transfers by a list of state bodies (the state finance corporation, housing board, development and industrial authorities, and others), where the institution’s own price governs; the wording is partly garbled in the copy read. The department’s notification list also carries entries on a rebate on duty “chargeable on amount exceeding circle rate” (25 April 2008) and on valuation rules (2015 and 2016), none of which were read in full. The circle rate itself was not read. See circle rate and guidance value.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can read the notification behind the women’s rate and the circle rate for your locality. The sub-registrar will confirm the duty on your draft deed.