Upto 1 year  2% 
After 1 year  2.5% 
Upto 1 month  1 time 
Upto 3 months  2 times 
Upto 6 months  4 times 
Upto 12 months  6 times 
Upto 24 months  8 times 
After 24 months  9 times 
Stamping for Form No. 5  @ 0.15% of the additional capital 

Filing fees for other documents  AMOUNT 
(a) Where capital is less than one lakh  100.00 
(b) Where capital is less than one lakh or more but less than 5 Lakhs  200.00 
(c) Where capital is less than 5 lakhs or more but less than 25 Lakhs  300.00 
(d) Where capital is less than 25 lakhs or more  500.00 

Interest Payable  Interest Receivable on Refund 
upto 31.5.1999  2% per month  upto 31.5.2001  12% per annum 
upto 31.5.2001  1.5 % per month  upto 31.5.2002  9 % per annum 
after 3.5.2001  1.25 % per month  after 3.5.2002  8 % per annum 
after 07.9.2003  1.0 % per month  after 07.9.2003  6 % per annum 

Filing fees for other documents  Amount 
(a) Where capital is less than one lakh  100.00 
(b) Where capital is one lakh or more but less than 5 lakhs  200.00 
(c) Where capital is 5 lakhs or more but less than 25 lakhs  300.00 
(d) Where capital is 25 lakhs or more  500.00 