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Legal Central Ministry of Commerce and Industry Indian Stamp Act, 1899

Government of Odisha issues revised operational guidelines for reimbursement of Stamp Duty under Industrial Policy Resolution 2022

01-Mar-2025 | No. 3281 /I

Government of Odisha via notification dated 1st March 2025 has issued revised operational guidelines for reimbursement of Stamp Duty under Industrial Policy Resolution 2022. The revised guidelines are amendment to the original operational guidelines issued in April 2024.
By virtue of the revision, the following changes have been made to policy provisions of the Industrial Policy Resolution, 2022:
1. In Para 4.5., under sub-para (g), addition of clause with respect to reimbursement of stamp duty paid has been added.
2. In Para 4.5., under sub-para (h), provision with respect to reimbursement on conveyance instruments for units required to be transferred to a new owner/management has been added.
3. In Para 4.5., under sub-para (i), clause with respect to reimbursement of stamp duty for loan agreements, credit deeds, mortgages and hypothecation deeds executed by the Industrial Units in favour of Banks or Financial Institutions, has been added.

For more information, please refer to the document attached hereby.

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