GARG LAW FIRM


View PDF

The Delhi Stamp (Prevention of Under-valuation of Instruments) Rules, 2007

MINIMUM RATES (CIRCLE RATES) FOR VALUATION LAND

AND PROPERTIES UNDER SECTION 27 AND SECTION 47A OF

THE INDIAN STAMP ACT, 1899 (2 Of 1899)

1. Minimum Land Rates for Residential Use:


  • Category of the locality
Minimum rate for valuation of land
for residential use
Rs. Per sq. mtr.
  • A
43000/-
  • B
34100/-
  • C
27300/-
  • D
21800/-
  • E
18400/-
  • F
16100/-
  • G
13700/-
  • H
6900/-

2. Minimum Land Rates for Commercial, Industrial & Other Uses:

The following multiplicative use factors shall be employed to the above minimum land rates for residential use while calculating the cost of land under different uses:


Use* Residential Public
Purpose e.g.
Govt. Schools, Hospitals etc.
Public Utility e.g. Private
Schools, Colleges, Hospital
Industrial Commercial
Factor 1 1 2 2 3

*Definitions are as in the Unit Area Property Tax System.

3. Minimum Rates for Cost of Construction:

3.1 The base unit rate of cost of construction will be:


  • Category
Publisher Notes Unit Area Value (Rs. er sq. mtr.) Minimum rate of construction for residential use
Rs. per sq. mtr.
  • (1)
(2) (3)
  • A
630 14,960/-

12 The Delhi Stamp (Prevention of Under-valuation of Instruments) Rules, 2007

  • (1)
(2) (3)
  • B
500 11,870/-
  • C
400 9,500/-
  • D
320 7,600/-
  • E
270 6,410/-
  • F
236 5,600/-
  • G
200 4,750/-
  • H
100 2,370/-

3.2 The following multiplicative factors shall be employed to the minimum cost of construction for taking into consideration age of structures:

Year of completion Prior to 1960 1960-69 1970-79 1980-89 1990-2000 2000 onwards
Age Factor 0.5 0.6 0.7 0.8 0.9 1.0

3.3 The following multiplicative factors to the above minimum cost of construction for different types of structures shall be consideration only for colonies in ‘G’ & ‘H’ Categories:

  • Structure type
Pucca Semi-pucca Katch
  • Multiplicative Factor
1.0 0.75 0.5

4. Minimum Rates for Built-up Flats:

  • Category of flat depending on Plinth area (sq. mtrs.)
Minimum built up rate (Rs. per sq. mtr.) for DDA colonies/cooperative & Group Housing Societies Multiplicative factors for Private colonies
  • Up to 30 sq. mtr.
Rs. 8,600/- 1.10
  • Above 30 and upto 50 sq. mtr.
Rs. 9,300/- 1.10
  • Above 50 and upto 100 sq. mtr.
Rs. 11,300/- 1.20
  • Above 100 sq. mtrs.
Rs. 13,000/- 1.25

4.1 For flats in buildings having more than four stories, a uniform rate per sq. mtr. Of Rs. 15,000 is will be taken as the minimum value of built up rate for DDA/ Cooperative/Group Housing Societies. For multistoried flats by private builders, a multiplicative factor of 1.2.5 shall be employed.

4.2 Where part plinth area, say one floor of an independent property other than flat is sold; the relevant minimum land cost may be taken for the proportionate plinth area sold, and minimum cost of construction applied on the plinth area sold.