Rent & lease agreements
Uttar Pradesh levies 2% stamp duty on the total rent for the term; the refundable security deposit is exempt from the duty base. The security deposit is exempt from duty. Registration is optional for agreements below 12 months; longer leases attract compulsory registration.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹5,500 (total ≈ ₹5,500).