The Government of Maharashtra on December 07, 2023, issued the Maharashtra Stamp Duty Amnesty Scheme-2023 to remit or reduce stamp duty and the penalty on the instrument.
As specified in the Schedules appended hereto to be implemented in two phases, the first phase shall be from December 01, 2023, to January 31, 2024, and the Second phase shall be from February 01, 2024, to March 31, 2024.
The following conditions have been stated:
• The said Amnesty Scheme-2023 shall apply only to the instruments as specified in the Annexure which are executed on any amount of Stamped Paper exclusively sold by the Government Stamp Vendors or any agency or any competent authority authorised by the Chief Controlling Revenue Authority on this behalf.
• Any type of instrument or document which is executed on plain paper without any stamp duty shall not be eligible or accepted for the benefit of remission or reduction in stamp duty or penalty under the said Amnesty Scheme-2023.
• No refund shall be granted where stamp duty or penalty on the deficient portion of duty has already been paid on any of such instruments, before the date of publication of this Order in the Maharashtra Government Gazette.
• The party to the instrument or his successor in title or power of attorney holder may apply for remission or reduction of stamp duty or penalty under this Order.
Schedule I specifies the Instruments which are executed between January 01, 1980 and December 31, 2000 (inclusive of both dates).
Schedule-II Instruments which are executed between January 01, 2001, and December 31, 2020 (inclusive of both dates)
Kindly find the detailed Schedule attached to the document below.
