Rent & lease agreements
West Bengal levies 0.25% stamp duty on the total consideration (rent for the term plus deposit) for leases up to one year. The security deposit is included in the duty base. Registration is optional for agreements under 12 months.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹938 (total ≈ ₹938).