The Government of Himachal Pradesh, on June 06, 2025, issued the Indian Stamp (Himachal Pradesh Amendment) Act, 2025, to further amend the Indian Stamp Act, 1899.
The following has been stated namely: -
• It shall come into force on February 18, 2025.
• In the Schedule 1-A, article 23, in the proviso, at the end for the sign “.”, the sign “:” shall be substituted and thereafter a new proviso shall be inserted, namely:— “Provided further 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 rupees one hundred and duty rounded off to nearest rupees ten.”;
• The Indian Stamp (Himachal Pradesh Amendment) Ordinance, 2025, is hereby repealed.
• Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.
Detailed notification is attached below.
[Act No. 34 of 2025]
