This discussion clarifies the stamp duty applicable to partnership deeds in Tamil Nadu as of 29th March 2023. The maximum stamp duty payable for such deeds in Tamil Nadu is capped at Rs. 300. Stamp duty for partnership deeds falls under Section 46 of the Indian Stamp Act, 1899, and while rates vary by state, the deed requires notarisation on non-judicial stamp paper costing at least Rs. 200, with the fee paid to the sub-registrar.