In the context of an LLP agreement, "Stamp Duty" refers to the tax imposed on the legal document to make it legally enforceable. When an LLP agreement is executed, it is required to be stamped as per the applicable Stamp Duty Act of the respective state in India. The amount of Stamp Duty is determined based on the value of the LLP agreement or the capital contribution mentioned in it. The payment of Stamp Duty ensures the admissibility of the LLP agreement as evidence in court and provides legal validity to the document. The specific rates and regulations regarding Stamp Duty vary from state to state in India. It is important to comply with the Stamp Duty requirements to ensure the legality and enforceability of the LLP agreement.