FAQs on eStamp
- List of States/ Union Territories in which eStamp duty payment on Form 1, MoA, AoA,
Form 5 and Form 44 is mandatory to be paid electronically through MCA portal:
| 1.Andaman & Nicobar Islands
30. Dadra and Nagar Haveli
31. Daman and Diu
33. Jammu and Kashmir
*Note : The Hon'ble High Court of Delhi at New Delhi has held in the matter of S E Investments Limited Vs Union of India and Others [W.P. (c) 2393/2010 and CM Appl.4794/2011] that there is no provision in the Delhi Stamp Act for payment of stamp duty on "increased authorised capital”. Payment of stamp duty for increase of authorised capital being paid with filing of eForm No.5 with respect to State of National Capital Territory of Delhi is made optional.
Stamp duty applicable to other states/UTs is to be paid in physical form, as per current process.