Assam Stamp Duty Schedule for Partnership Deeds
Under the Assam Stamp (Amendment) Act, stamp duty payable on an instrument of partnership depends on the capital introduced by partners:
| Capital Contribution Category | Applicable Stamp Duty (Assam) | Remarks |
|---|---|---|
| Capital up to ₹50,000 | ₹500 – ₹1,000 | Basic non-judicial stamp paper |
| Capital between ₹50,000 to ₹5,00,000 | ₹1,500 – ₹2,500 | Standard stamp paper value for micro-enterprises |
| Capital above ₹5,00,000 | ₹3,000 – ₹5,000+ | Calculated pro-rata according to Schedule I-A |
| Deed of Dissolution of Partnership | ₹1,000 | When winding up or dissolving an active partnership |
Government Filing Fees Payable to Registrar of Firms & Societies
Apart from the stamp paper, statutory government filing fees are deposited to the Registrar of Firms and Societies, Assam via e-GRAS Treasury Challan under the Head of Account '1475-Other General Economic Services - 105 - Regulation of other business undertakings'. Government filing charges are typically nominal (₹200 to ₹500 depending on amendment or initial registration status).
Common Questions from Assam Founders
Q. Where can I purchase non-judicial stamp paper in Guwahati?
From certified government stamp vendors at the Kamrup District Commissioner (DC) Court premises, Panbazar, or through authorized e-Stamp centers in Assam.
Q. Is registration with Sub-Registrar mandatory for partnership deeds?
Registration under Section 17 of the Indian Registration Act with the Sub-Registrar (Land Registry) is optional unless the partnership deed transfers immovable property into the firm's ownership.
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