Mumbai · Jurisdiction guide
In Maharashtra the instrument is a Leave & License Agreement, the parties are called Licensor and Licensee, and the tenancy is read against the Maharashtra Rent Control Act, 1999 read with the Maharashtra Stamp Act, 1958 (Art. 36A).
Section 55 of the Maharashtra Rent Control Act, 1999 makes registration of every Leave & License agreement compulsory, however short the term. Flat fee of Rs. 1,000/- in urban/municipal areas and Rs. 500/- in rural/gram panchayat areas.
Compulsory from any duration
Article 36A: stamp duty is 0.25% of the taxable value, where taxable value = (monthly rent x number of months) + 10% of the refundable deposit for every year of the term.
Minimum stamp duty: ₹100