Rs 100 Stamp Paper: What It Is Used For and How to Buy It
Rs 100 stamp paper is common for affidavits and simple agreements, but your state's schedule decides the duty. Buy it from a vendor or as an e-stamp.
Written by Rohan Mehta
Published 22 September 2026·6 min read
On this page9 sections
Rs 100 stamp paper is non-judicial stamp paper worth ₹100, widely used for affidavits, undertakings and simple agreements. The right value is set by your state’s stamp schedule, not by habit. An affidavit needs ₹100 in Karnataka but ₹500 in Maharashtra, so check the article for your document before you buy.
Key facts
| Item | Detail |
|---|---|
| Type | Non-judicial stamp paper (stamp duty, not court fee) |
| Law | Indian Stamp Act, 1899, or the state’s own Stamp Act |
| Ways to pay | Physical paper from a licensed vendor, e-stamp, or franking where allowed |
| When to stamp | Before or at the time of signing (Section 17) |
| Expiry | None in the Stamp Act (Supreme Court, 2008) |
| Refund of unused paper | Apply to the Collector within six months of purchase (Section 54, central Act) |
Is ₹100 the right duty for your document?
Stamp duty on an affidavit falls under Article 4 of the stamp schedule in most states. The amount differs sharply:
| State | Duty on an affidavit | Note |
|---|---|---|
| Maharashtra | ₹500 | Raised from ₹100 by the Maharashtra Stamp (Amendment) Ordinance, 2024, effective 14 October 2024 |
| Karnataka | ₹100 | Raised from ₹20 by the Karnataka Stamp (Amendment) Act, 2023, notified on 3 February 2024 |
| Delhi | ₹10 | The Revenue Department’s own undertaking format is an affidavit on ₹10 non-judicial stamp paper |
| Uttar Pradesh | ₹10 | Article 4 of the schedule published by IGRS UP |
Other states set their own rates. In Delhi or Uttar Pradesh, ₹100 paper is more than the listed duty for an affidavit. Section 52 of the central Act lets you claim back a higher-value stamp used by mistake, but only within six months and after the document is re-stamped, so buy the right value first. In Maharashtra, ₹100 is short for an affidavit. The state government announced in March 2025 that it would waive the ₹500 duty on affidavits for caste, income and nationality certificates.
Some affidavits are exempt. The UP schedule, for example, exempts those made as a condition of enrolment in the armed forces or only to receive a pension or charitable allowance.
When ₹100 is not enough
Many documents carry duty that grows with value. In the UP schedule, an indemnity bond pays the same duty as a security bond for the same amount, so the stamp depends on the sum covered. Sale deeds, gift deeds and most property transfers pay a percentage of value. Rent agreements often depend on rent, deposit and term. Check these before you assume ₹100 is enough:
- Property sale, gift or conveyance: see stamp duty and registration charges by state or the stamp duty calculator.
- Rent agreement: see our rent agreement rules and format.
- Indemnity or security bond: read the article in your state schedule against the amount secured.
Short duty has a cost. Under Section 35 of the Stamp Act, a document not duly stamped cannot be admitted in evidence or registered until the shortfall and a penalty are paid.
How to buy Rs 100 stamp paper
From a licensed vendor
- Go to a licensed stamp vendor, usually found near courts, sub-registrar offices and treasuries.
- Tell the vendor the type of document and the names of the parties.
- Give the purchaser’s name and details as asked.
- Pay and collect the paper. Check the value printed on it.
State rules made under Section 74 of the Stamp Act decide who may sell stamps. Selling without appointment is an offence under Section 69.
As an e-stamp
- Open shcilestamp.com, register, and log in.
- Select your state and choose self-printing, home delivery or branch collection.
- Enter first party, second party, article number, stamp duty payer and the amount (₹100 or whatever your article needs).
- Pay by net banking, card or UPI.
- Print on A4 plain paper, or collect the certificate.
SHCIL offers e-stamping in 26 States and UTs, with online self-printing in 15 of them. An e-stamp can be verified online by anyone who has the certificate number.
By franking
Some states let authorised banks or agencies frank your own printed document with the duty amount. Ask your state registration department whether franking is available for your document.
What to write on the paper and whose name goes on it
- Buy the paper in the name of a party to the document. SHCIL’s form records the first party, second party and the stamp duty payer.
- Type or print the document so the stamp appears on its face. Section 13 of the Stamp Act requires this for impressed stamp paper.
- Write only one document on one stamp paper, as Section 14 requires.
- For a “100 rs stamp paper word format”, draft the text in a word processor and print it on the stamped sheet. Leave the stamp area clear, and continue on plain sheets if the text runs over.
- Sign on or after the stamp date. Section 17 requires stamping before or at execution.
Validity and refunds
Stamp paper does not expire. In Thiruvengada Pillai vs Navaneethammal (19 February 2008), the Supreme Court held that the Stamp Act “nowhere prescribes any expiry date for use of a stamp paper”. The six-month limit in Section 54 applies only to refunds.
Refund rules in the central Act:
| Item | Details |
|---|---|
| Unused paper you no longer need (Section 54) | surrender it to the Collector within six months of purchase and prove you bought it in good faith and paid in full. A small deduction applies. |
| Spoiled paper with nothing executed (Sections 49 and 50) | apply within six months of it being spoiled. |
| Executed documents that fail (Sections 49 and 50) | apply within six months of the document’s date. |
States can change these rules, so confirm with your district Collector’s office. For e-stamps, SHCIL says certificates cannot be cancelled, and refunds go through the state’s competent authority.
Notarisation after signing
Affidavits on Rs 100 paper must be sworn or affirmed before an authorised person. Section 8 of the Notaries Act, 1952 lets a notary administer oaths and take affidavits. Carry photo ID, and ask the notary’s fee before you start.
For deeds involving property or large sums, have a lawyer check the duty and wording before you sign.
Frequently asked questions
Which documents are made on Rs 100 stamp paper?
Affidavits, undertakings, declarations and some simple agreements. The correct value depends on the article in your state’s stamp schedule.
Is an affidavit on Rs 100 stamp paper valid in Maharashtra?
Maharashtra raised the affidavit duty to ₹500 from 14 October 2024, so ₹100 is short unless the affidavit is exempt.
Can I print Rs 100 stamp paper online?
Yes, as an SHCIL e-stamp in States and UTs where self-printing is allowed. Print on A4 plain paper with a laser printer.
Does Rs 100 stamp paper expire after six months?
No. The Supreme Court held in 2008 that the Stamp Act sets no expiry date. The six-month period applies only to refunds.
Can I get a refund for unused Rs 100 stamp paper?
Under Section 54 of the central Act, yes, if you surrender it to the Collector within six months of purchase. A deduction applies and state rules may differ.
Whose name should be on the stamp paper?
A party to the document, usually the person executing it or the one paying the duty.
Sources
- Maharashtra Stamp (Amendment) Ordinance, 2024 — Maharashtra Legislature (checked 16 Sep 2026)
- Maharashtra waives stamp duty on affidavits for certificates — All India Radio News (checked 16 Sep 2026)
- Karnataka notifies Stamp (Amendment) Act, 2023 — Fox Mandal (checked 16 Sep 2026)
- Undertaking format (affidavit on ₹10 stamp paper) — Revenue Department, Delhi (checked 16 Sep 2026)
- Schedule I-B, Indian Stamp Act as applied to Uttar Pradesh — IGRS UP (checked 16 Sep 2026)
- Indian Stamp Act, 1899 (text) — Punjab Law Revision Society (checked 16 Sep 2026)
- Thiruvengada Pillai vs Navaneethammal, Supreme Court, 19 February 2008 — Indian Kanoon (checked 16 Sep 2026)
- e-Stamping — StockHolding (SHCIL) (checked 16 Sep 2026)
- User guide for online self-printing — StockHolding (SHCIL) (checked 16 Sep 2026)
- Section 8, Notaries Act, 1952 — Indian Kanoon (checked 16 Sep 2026)
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