Stamp Duty and Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Stamp duty and registration charges in Assam are levied by the state on property transactions and other instruments. Rates vary by property value, type and buyer category, so confirm the current rate on the Assam registration portal.
How stamp duty works in Assam
- Charged on the higher of the transaction value or the government circle/ready-reckoner rate
- Rates differ for residential, commercial and agricultural property
- Many states, including some rates in Assam, offer a concession for women buyers
- A separate registration charge (commonly around 1%) applies over stamp duty
Paying stamp duty in Assam
- Pay via e-stamping / the Assam registration department portal
- Register the document at the Sub-Registrar office within the time limit
- Keep the stamped, registered deed safely as title proof
Note on rates
Stamp-duty percentages are set and periodically revised by Assam and depend on the property\'s value and type. For the exact rate for your transaction, check the official Assam stamp and registration department before you buy.
Staying compliant in Assam
Beyond this, every business operating in Assam needs to keep its core registrations and filings up to date:
- GST registration and returns (the Assam state code is 18)
- Shop & Establishment registration for the premises and staff
- Professional tax deduction and payment (levied in Assam)
- Income-tax filing, TDS and proper bookkeeping
More Assam guides
- GST State Code & Jurisdiction in Assam
- Minimum Wages in Assam
- Professional Tax: Slabs & Registration in Assam
- Road Tax: Rates & Calculation in Assam
- Shop & Establishment Act in Assam
Need help with compliance in Assam?
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