The Government of Rajasthan on September 12, 2024, issued a notification to amend notification no. F.4(2)FD/Tax/2024-77 dated July 10, 2024, related to the stamp duty chargeable on certain instruments.
The following amendments have been stated:
• In the said notification,-
o the existing entries of column 2 against serial number 2 of the table shall be substituted by the following, namely:-
"Every intermediary unregistered and understamped instrument executed in respect of any land with or without construction, before any document or deed is registered in respect of that land under the Registration Act, 1908.";
o in note 2, for the existing expression "The lease holder, purchaser or donee along with his lease deed, sale deed or gift deed", the expression "The lessee or grantee along with his lease deed or any other document or deed" shall be substituted; and
o in note 3, for the existing expression "register such lease deed, sale deed or gift deed", the expression "register such lease deed or document or deed" shall be substituted.
[Notification No. F. 4(2)FD/Tax/2023-99]
