Assam Rent Agreement on Stamp Paper
Drafted by legal experts, executed on valid Assam stamp paper, couriered across the state — Guwahati, Dibrugarh, Silchar, Jorhat and beyond. Scan copy reaches you the same working day.
Assam rewrote its lease duty in 2021
The Indian Stamp (Assam Amendment) Act, 2021 inserted a new Item 35 into Schedule I covering leases, under-leases and any agreement to let. It does not set a flat fee. Instead it links lease duty to the Bond rate under Item 15, which is 2% of the value set forth in the document.
| Lease duration | Duty charged on | Rate |
|---|---|---|
| Under 1 year | Total rent payable | 2% |
| 1 to 5 years | Average annual rent | 2% |
| Over 5 to 10 years | Market value = average annual rent | Conveyance rate |
| Over 10 to 20 years | Market value = 2× average annual rent | Conveyance rate |
| Over 20 to 30 years | Market value = 3× average annual rent | Conveyance rate |
| Over 30 to 100 years | Market value = 4× average annual rent | Conveyance rate |
Under a year, duty is charged on the total rent for the whole term. From one to five years it switches to the average annual rent. That single distinction is the most misunderstood part of Assam's rules — and it produces a result most people find surprising. See the comparison below.
In Assam, the stamp duty gap is small
In most states an 11-month term saves you a great deal of stamp duty. In Assam it barely does — because of the base switch above. What the shorter term really saves you is the registration: the fee, the Sub-Registrar appointment, and both parties having to attend in person.
- 2% of ₹1,65,000 total rent payable
- Registration optional — s.18, Registration (Assam Amendment) Act
- No Sub-Registrar visit
- Fully valid and enforceable
- 2% of ₹1,80,000 average annual rent
- Registration compulsory, with a separate fee
- Both parties must attend the Sub-Registrar
- If unregistered: inadmissible as evidence
Based on a 2BHK in Guwahati at ₹15,000/month. Registration fee is levied separately by the Sub-Registrar and depends on the lease value — we confirm it for your specific case before you pay.
Under Section 35 of the Indian Stamp Act an insufficiently stamped instrument is inadmissible as evidence, and Section 40 lets the Collector impound it and levy a penalty. On a ₹15,000 tenancy, a ₹100 stamp paper covers about three percent of what is actually due. See which stamp paper you need.
Registering for GST in Assam? You need a registered lease
This one catches out almost every business tenant in the state. The Assam GST Department's Circular No. 01/2023 requires a rent agreement or lease deed duly registered with the Sub-Registrar as proof of the principal place of business for GST registration. An unregistered 11-month agreement will not be accepted, however properly stamped it is.
The document must be registered with the Sub-Registrar's office, be in the name of the applying business entity, specify the address of the place of business, and be dated within the last twelve months. If GST registration is your reason for needing the agreement, tell us at the start — we will structure it as a registrable lease rather than a short-term agreement.
Three statutes, and what each one does
Registration (Assam Amendment) Act
Section 18 makes registration optional for a lease of immovable property for less than twelve months. That is the statutory basis for the 11-month agreement in Assam.
Indian Stamp (Assam Amendment) Act, 2021
Item 35 of Schedule I sets lease duty by duration, tied to the Bond rate of 2%. It applies to all lease deeds executed after it came into force.
Transfer of Property Act, 1882
Governs the landlord and tenant relationship where state rent-control legislation does not reach. In practice, your written agreement carries most of the weight.
A notarised agreement is not a registered one. Notarisation adds authenticity and we recommend it, but it does not satisfy Section 17 where registration is legally required — and it will not satisfy the GST circular either. Notarised vs registered, explained.
Four steps, no office visit
Fill the form
Parties, rent, deposit and term.
We draft it
A legal expert, not a template fill-in.
Stamp paper procured
Through our verified Assam vendor network.
Delivered
Scan the same day, hard copy couriered.
Assam uses both traditional non-judicial stamp paper and e-stamping, and which is practical depends on your district. We use whichever is valid and obtainable for your location. Draft already written? Buy Assam stamp paper on its own.
A sample Assam rent agreement
Six clauses that decide the dispute
Deposit and refund window
Name the refund days and the permitted deductions. Vague deposit clauses cause more rental disputes than anything else.
Notice period
State it explicitly and state it both ways. Custom is not a clause.
Renewal and escalation
Agree the percentage upfront. Most Assam tenancies renew annually rather than running a long lease.
Maintenance split
Structural repairs versus day-to-day upkeep, and who pays for water and electricity connections.
Purpose of use
Residential or commercial. If it is commercial and GST is involved, the registration requirement changes everything.
Property description
Full address with locality, ward and landmark. Vital where formal addressing is inconsistent.
Four documents
- Aadhaar — landlord and tenant
- PAN — both parties
- Property address and ownership reference
- Signatures of both parties
Tenant verification
Assam Police runs tenant verification, and Guwahati in particular pushes it given the volume of student and working-professional tenancies.
It is not completed by executing the agreement, and the obligation sits with the landlord.
Five expensive mistakes
- Buying a ₹100 stamp paper by habit. Assam charges 2% of total rent. On a ₹15,000 tenancy that is ₹3,300, not ₹100.
- Applying for GST with an unregistered agreement. Circular 01/2023 requires a registered lease. Stamping alone is not enough.
- Using average annual rent for a short lease. Under a year the base is total rent payable, which is a different figure.
- Relying on pre-2021 rates. The Assam amendment rewrote lease duty. Older guides are simply out of date.
- A vague deposit clause. See our drafting do's and don'ts.
Delivered across Assam
Start your Assam rent agreement
Drafted by legal experts · correctly stamped under the 2021 amendment · scan copy the same day · couriered across the state
Create your rent agreementFrequently asked
What is the stamp duty on a rent agreement in Assam?
Under the Indian Stamp (Assam Amendment) Act, 2021, a lease of under one year attracts duty at the Bond rate of 2%, charged on the total rent payable for the term. On a ₹15,000 a month tenancy for 11 months, that is 2% of ₹1,65,000 — about ₹3,300.
Does an 11-month rent agreement need registration in Assam?
No. Section 18 of the Registration (Assam Amendment) Act makes registration optional for a lease of immovable property for less than twelve months. Registration becomes compulsory once the term reaches a year.
Is a ₹100 stamp paper enough for a rent agreement in Assam?
Almost never. Assam charges a percentage of total rent, not a flat fee, so ₹100 leaves most agreements badly under-stamped — and an under-stamped instrument is inadmissible as evidence under Section 35 of the Indian Stamp Act.
Do I need a registered rent agreement for GST registration in Assam?
Yes. Assam GST Circular No. 01/2023 requires a rent agreement or lease deed duly registered with the Sub-Registrar as proof of the principal place of business. It must be in the business entity's name and dated within the last twelve months.
Why is a two-year lease barely more expensive in stamp duty?
Because the base changes. Under one year duty is charged on the total rent for the term; from one to five years it is charged on the average annual rent. The real cost of the longer lease is the compulsory registration, not the duty.
Who pays the stamp duty and registration charges?
No statute allocates it. In Assam practice the tenant usually bears it, but the parties are free to split it — just record the arrangement in the agreement so it isn't argued later.
Renting outside Assam?
Stamp duty, registration rules and tenancy law change at every state border. Pick yours below.
Stamp duty figures reflect Item 35 and Item 15 of Schedule I of the Indian Stamp (Assam Amendment) Act, 2021. Registration position per Section 18 of the Registration (Assam Amendment) Act. GST requirement per Assam GST Circular No. 01/2023. Rates are reviewed periodically — confirm with IGR Assam or the Sub-Registrar on the date of execution.
