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Legal Central Ministry of Law and Justice Indian Stamp Act, 1899

Government of Himachal Pradesh notifies amendment in Schedule 1-A of Indian Stamp Act,1899

12-Jun-2025 | NA

Government of Himachal Pradesh issued a notification amending Schedule 1-A of Indian Stamp Act,1899

By virtue of this Schedule 1-A is amended: as applicable to State of Himachal Pradesh.

a. In article 23: a proviso is inserted that where permission for conveyance of property is granted by the State Government under section 118(2)(h) of the Himachal Pradesh Tenancy and Land Reforms Act, 1972; the Stamp duty shall be charged at the rate of 12% of the market value or the consideration amount, whichever is higher, irrespective of gender, subject to the minimum of Rs100 and duty rounded off to nearest Rs 10;

b.In article 35: a proviso is inserted that where permission for lease of property is granted by State Government under section 118(2)(h) of the Himachal Pradesh Tenancy and Land Reforms Act, 1972; the stamp duty shall be charged at the rate of 12% of the market value of the leased property subject to the minimum of Rs100 and duty rounded off to nearest Rs 10.

Please refer to the document attached for more information.

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