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RATE OF STAMP DUTY
State wise stamp duty rules for eForm 1, Memorandum of Association (MoA), Articles of Associations (AoA), eForm SH-7 and eForm FC-1)
Stamp duty rules for Form INC-2/INC-7/INC-29, MoA, AoA, and SH-7
| NAME OF STATE/ UNION TERRITORY | AMOUNT IN RUPEES | ||||
|---|---|---|---|---|---|
| INC-2/INC-7/INC-29 | MOA | AOA | SH-7 |
REMARKS | |
| DELHI | |||||
| DELHI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 200 | 0.15% OF AUTHORISED CAPITAL SUBJECT TO A MAXIMUM STAMP DUTY OF RS. 25 LAKHS OF STAMP DUTY | STAMP DUTY SHALL BE: 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 25 LAKHS. |
|
| DELHI (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 200 | 200 | NIL | |
| DELHI (SECTION 8 COMPANIES) | 10 | NIL | NIL | NIL | |
| HARYANA | |||||
| HARYANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 15 | 60 | 60 IF AUTHORISED CAPITAL IS LESS THAN OR EQUAL TO RS. 1 LAKH 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH |
NIL | |
| HARYANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 15 | 60 | 60 | NIL | |
| HARYANA (SECTION 8 COMPANIES) | 15 | NIL | NIL | NIL | |
| MAHARASHTRA | |||||
| MAHARASHTRA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 100 | 200 | 1000 ON EVERY RS. 5 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY. | STAMP DUTY SHALL BE RS. 1000 ON EVERY RS.5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY. HOWEVER, IN THE CASE OF INCREASE OF AUTHORISED CAPITAL BEYOND RS. 2,50,00,00,000/-, NO STAMP DUTY SHALL BE PAYABLE |
FOR EG- FOR SH-7 IF AUTH. CAPITAL IS INCREASED FROM RS. 240 CRORES TO RS. 300 CRORES THEN STAMP DUTY PAYABLE SHALL BE CALCULATED ON RS. 10 CRORES (I.E. RS. 250 CRORES RS. 240 CRORES) AND NOT ON RS. 60 CRORES (I.E. RS. 300 CRORES- RS.240 CRORES) AS NO STAMP DUTY IS PAYABLE BEYOND AUTHORISED CAPITAL OF RS. 250 CRORES. |
| MAHARASHTRA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 100 | NIL | NIL | NIL | |
| MAHARASHTRA (SECTION 8 COMPANIES) | 100 | NIL | NIL | NIL | |
| ORISSA | |||||
| ORISSA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 300 | 300 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 AND SECTION 8 COMPANIES. |
| ANDHRA PRADESH | |||||
| ANDHRA PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 0.15% OF THE AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS | 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS. | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL. STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY. |
| ANDHRA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 1000 | 1000 | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL |
| TELANGANA | |||||
| TELANGANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 0.15% OF THE AUTHORIZED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS | 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS. | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL. STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY. |
| TELANGANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 1000 | 1000 | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL |
| BIHAR | |||||
| BIHAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY. | STAMP DUTY SHALL BE HIGHER OF (I) OR (II), (I) RS. 1000/- (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE. |
|
| BIHAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 500 | 1000 | NIL | |
| BIHAR (SECTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |
| JHARKHAND | |||||
| JHARKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 5 | 63 | 105 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8. |
| JHARKHAND (SECTION 8 COMPANIES) | 5 | NIL | NIL | NIL | |
| JAMMU AND KASHMIR | |||||
| JAMMU AND KASHMIR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 150 | 150 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 300 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH | NIL | |
| JAMMU AND KASHMIR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 150 | 150 | NIL | |
| JAMMU AND KASHMIR (SECTION 8 COMPANIES) | 10 | NIL | NIL | NIL | |
| TAMILNADU | |||||
| TAMIL NADU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 200 | 300 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8. |
| TAMIL NADU (SEVTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |
| PUDUCHERRY | |||||
| PUDUCHERRY (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 200 | 300 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8. |
| PUDUCHERRY (SECTION 8 COMPANIES) | 10 | NIL | NIL | NIL | |
| ASSAM | |||||
| ASSAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 15 | 200 | 310 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| MEGHALAYA | |||||
| MEGHALAYA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 100 | 300 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| MANIPUR | |||||
| MANIPUR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 100 | 150 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| NAGALAND | |||||
| NAGALAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 100 | 150 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| TRIPURA | |||||
| TRIPURA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 100 | 150 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| ARUNACHAL PRADESH | |||||
| ARUNACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 200 | 500 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| MIZORAM | |||||
| MIZORAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 100 | 150 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| KERALA | |||||
| KERALA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 25 | 1000 | FOR COMPANIES HAVING AUTHORISED CAPITAL UP TO RS. 10 LAKHS- RS. 2,000/- FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 10 LAKHS AND UP TO RS. 25 LAKHS- RS. 5,000/- FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 25 LAKHS- 0.5% OF THE AUTORIZED CAPITAL |
NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL. |
| KERALA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 25 | 1000 | 2000 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL. |
| LAKSHADWEEP | |||||
| LAKSHADWEEP (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 25 | 500 | 1000 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| MADHYA PRADESH | |||||
| MADHYA PRADESH (COMPANIES HAVING SHARE CAPITAL) | 50 | 2500 | 0.15% OF AUTHORISED CAPITAL SUBJECT TO MINIUMM OF RUPEES 5000 AND MAXIMUM OF RUPEES 25 LAKH OF STAMP DUTY. | STAMP DUTY SHALL BE 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 5000 AND MAXIMUM OF RS. 25 LAKHS OF STAMP DUTYLESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RRS.5000 AND MAXIMUM OF RS.25 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED ON OR AFTER 16TH SEPT 14) OR 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 1000 AND MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED PRIOR TO 16TH SEPT 14) AS THE CASE MAY BE. |
|
| MADHYA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL) | 10 | 2500 | 5000 | NIL | |
| CHHATTISGARH | |||||
| CHHATTISGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY | STAMP DUTY SHALL BE HIGHER OF (I) OR (II), (I) RS. 1000/- (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE |
|
| CHHATTISGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 1000 | NIL | |
| CHHATTISGARH (SECTION 8 COMPANIES) | 10 | NIL | NIL | NIL | |
| RAJASTHAN | |||||
| RAJASTHAN (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 0.5% OF AUTHORISED CAPITAL | 0.5% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM STAMP DUTY OF RS. 25 LAKHS | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 25 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 25 LAKHS OF STAMP DUTY. |
| RAJASTHAN (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 500 | NIL | THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL |
| PUNJAB | |||||
| PUNJAB (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 25 | 5000 | 5000 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 10,000 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH | NIL | |
| PUNJAB (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 25 | 5000 | 5000 | NIL | |
| PUNJAB (SECTION 8 COMPANIES) | 25 | NIL | NIL | NIL | |
| HIMACHAL PRADESH | |||||
| HIMACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 3 | 60 | 60 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH | NIL | |
| HIMACHAL PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 3 | 60 | 60 | NIL | |
| HIMACHAL PRADESH (SECTION 8 COMPANIES) | 3 | NIL | NIL | NIL | |
| CHANDIGARH | |||||
| CHANDIGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 3 | 500 | 1000 | NIL | |
| CHANDIGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 3 | 500 | 1000 | NIL | |
| CHANDIGARH (SECTION 8 COMPANIES) | 3 | NIL | NIL | NIL | |
| UTTAR PRADESH | |||||
| UTTAR PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 500 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL |
| UTTAR PRADESH (SECTION 8 COMPANIES) | NIL | NIL | NIL | NIL | THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL. |
| UTTARAKHAND | |||||
| UTTARAKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 500 | 500 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL |
| UTTARAKHAND (SECTION 8 COMPANIES) | NIL | NIL | NIL | NIL | THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL |
| WEST BENGAL | |||||
| WEST BENGAL (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 10 | 60 | 300 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 |
| WEST BENGAL (SECTION 8 COMPANIES) | 10 | NIL | NIL | NIL | |
| KARNATAKA | |||||
| KARNATAKA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 1000 | 500 ON EVERY RS.10 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF | 500 ON EVERY RS.10 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF, SUBJECT TO A MINIMUM OF 500. | |
| KARNATAKA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 1000 | 500 | NIL | |
| KARNATAKA (SECTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |
| GUJRAT | |||||
| GUJARAT (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 100 | 0.5% OF AUTHORIZED CAPITAL SUBJECT TO MAXIMUM OF 5 LAKHS | STAMP DUTY SHALL BE- 0.5% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.5% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY |
|
| GUJARAT (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 100 | 1000 | NIL | |
| GUJARAT (SECTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |
| DADRA AND NAGAR HAVELI | |||||
| DADRA AND NAGAR HAVELI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 1 | 15 | 25 | NIL | THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8. |
| DADRA AND NAGAR HAVELI (SECTION 8 COMPANIES) | 1 | NIL | NIL | NIL | |
| GOA | |||||
| GOA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 50 | 150 | RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORISED CAPITAL. | RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF. | |
| GOA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 50 | 150 | 1000 | NIL | |
| GOA (SECTION 8 COMPANIES) | 50 | NIL | NIL | NIL | |
| DAMAN AND DIU | |||||
| DAMAN AND DIU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 150 | RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORIZED CAPITAL. | RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF | |
| DAMAN AND DIU (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 150 | 1000 | NIL | |
| DAMAN AND DIU (SECTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |
| ANDAMAN AND NICOBAR | |||||
| ANDAMAN AND NICOBAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 200 | 300 | NIL | |
| ANDAMAN AND NICOBAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) | 20 | 200 | 300 | NIL | |
| ANDAMAN AND NICOBAR (SECTION 8 COMPANIES) | 20 | NIL | NIL | NIL | |