The National E-Governance Services Ltd. (NeSL) on September 24, 2024, issued a circular regarding Assam State - Article 5(c) - Applicable Stamp Duty.
The following has been stated: -
•For Agreement or Memorandum of an agreement - Agreements other than applicable under 5(a) and 5(b) with digital code 1050 the minimum stamp duty is Rs.100.
•DDE users are requested to note that the minimum stamp duty is applicable from September 25, 2024.
The detailed circular is given in the document below.
[Circular No.: NeSL/DDE/2024/0163]