section 37
LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors, that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion. One hundred rupees.
Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026Tax202628 sections
Statutory text
38. MEMORANDUM OF ASSOCIATION OF A COMPANY—
- (a) if accompanied by articles of association under section 10 of the Companies Act, 2013 (18 of 2013); Five hundred rupees.
- (b) if not so accompanied. 0.1% according to the share capital of the company, subject to minimum of one thousand rupees and maximum of fifty lakh rupees. Exemption Memorandum of any association not formed for profit and registered under section 8 of the Companies Act, 2013 (18 of 2013).
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