A fixed-rent lease is a contract for which a fixed rent is agreed in advance for the entire duration of the lease. Stamp duty on fixed rent is based on leasing rates. In the event of an increase in rent or an extension of the rental period, stamp duty must be paid on the document on the basis of the increase in rent or rent for the extended rental period. However, in case of reduction of the rent or reduction of the duration of the rental, the document does not have to be paid. The basic framework of stamp duty is set out in the Indian Stamp Act of 1899, which allows states to modify them according to their needs. As a result, the Government of Maharashtra passed the Bombay Stamp Act in 1958. Payment of stamp duty on holidays and licensing agreements is covered by section 36A of the Bombay Stamp Act 1958. Then, LHDN`s lease must be stamped to be legal in court. A stamp tax, a form of tax put by the government on legal documents, must be paid to enter into a lease before a lease can take place. Vacation and license agreement is to treat for one (1) month or for eleven (11) months as 12 months, if it is 50 square feet or more, if it is residential/commercial or industrial businesses, it is the same calculation for stamp duty and for registration fees it is different (for city or country).